Over the past 20 years, the discourse on the need for, and ability to deliver, continuous
auditing of business information has slowly gained momentum. Today, the concepts of
continuous auditing have reached the instantiation stage, becoming a key element in many
internal audit departments’ risk monitoring strategies. Additionally, continuous auditing is increasingly
under consideration as a tool to augment the external audit. This progression has included
the evolution of architecturally different methodologies for approaching continuous auditing in
computerized environments, primarily embedded audit modules EAM, which are software modules
embedded in an information system