Embedded Audit Modules (EAM). EAM are database software routines that are placed at predetermined points to gather information about transactions or events within the system that auditors deem to be material. EAMs allow auditors to proactively monitor auditable conditions.

Required:

A. Explain triggers and stored procedures.

B. Give an example of an EAM that could be used to audit accounts receivable transactions.

How would it work, and what data would be important to collect?