Embedded Audit Module Approach Auditor inserts an audit module in the client's application system to capture transactions with characteristics that are of specific interest to the auditor nS, Loebbecke; Auditing, @2000 Prentice Hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Embedded Audit Module Approach Auditor inserts an audit module in the client’s application system to capture transactions with characteristics that are of specific interest to the auditor