Which of the following is MOST important to consider when determining the usefulness of audit evidence?

The correct answer is D. Overall objectives of the review. The overall objectives of the review are the foundational lens through which all audit evidence must be evaluated. Evidence is only useful if it is relevant to what the audit is trying to conclude. Evidence that is voluminous, recent, or gathered by a competent auditor has no val

Submitted by renata2k· Apr 18, 2026Information Systems Auditing Process

Question

Options

ANature of evidence gathered
BCompetence of the IS auditor
CTiming of the evidence
DOverall objectives of the review

How the community answered

(36 responses)

A
3% (1)
B
6% (2)
C
3% (1)
D
89% (32)

Explanation

The overall objectives of the review are the foundational lens through which all audit evidence must be evaluated. Evidence is only useful if it is relevant to what the audit is trying to conclude. Evidence that is voluminous, recent, or gathered by a competent auditor has no value if it does not address the audit's objectives. The other factors - nature of evidence (A), auditor competence (B), and timing (C) - all matter in assessing quality of evidence, but only after relevance to the objectives has been established.

Topics

#Audit evidence#Audit objectives#Evidence usefulness

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