What is the primary objective of embedding an audit module in online application systems?

The primary objective of embedding an audit module in online application systems is to collect evidence while transactions are processed. This integration allows for real-time monitoring and logging of all activities within the application, which supports the continuous assessment of data integrity, security, and compliance. By gathering evidence at the moment of transaction execution, auditors gain timely insights into operations and can quickly identify any anomalies or deviations from expected behavior.

Real-time data collection enhances the effectiveness of audits by creating a comprehensive trail of activities, making it easier to trace actions back to their source if issues arise. This capability not only helps ensure accountability but also facilitates earlier detection of potential misuse or system errors, which can be critical for maintaining the integrity of financial and operational processes.

Furthermore, while the other options may present ancillary benefits of having an audit module, such as potentially reducing the frequency of periodic audits or increasing efficiency, these outcomes are secondary to the fundamental role of collecting evidence throughout the transaction lifecycle. Collecting evidence is essential for providing assurance that the system functions as intended and that controls are operating effectively.