A is corrent because embedded audit modules are programmed routines incorporated directly into an application program that will help auditors perform audit functions such as calculations and to allow continuous monitoring.
B is incorrect because parallel simulation and controlled reprocessing are likely to be more effective in an environment that does not involve continuous auditing.
C is incorrect because the term transaction tripping is not typically used in information technology.
D is incorrect because parallel simulation and controlled reprocessing are likely to be more effective in an environment that does not involve continuous auditing.
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