Which of the following BEST enables an IS auditor to rely on auditee evidence?

The correct answer is C. Evidence is observed and obtained in the form of screenshots by the auditor. The best way for an IS auditor to rely on auditee evidence is if the evidence is observed and obtained directly by the auditor, such as through screenshots. This allows the auditor to independently verify the evidence, ensuring its authenticity and integrity. Relying on…

Submitted by rohit_dlh· Apr 18, 2026Information System Auditing Process

Question

Options

AEvidence and script are both provided in an encrypted spreadsheet
BEvidence generated from a previous audit is reused
CEvidence is observed and obtained in the form of screenshots by the auditor
DEvidence is generated by the organization's most senior IT administrator

How the community answered

(31 responses)

A
6% (2)
B
6% (2)
C
74% (23)
D
13% (4)

Explanation

The best way for an IS auditor to rely on auditee evidence is if the evidence is observed and obtained directly by the auditor, such as through screenshots. This allows the auditor to independently verify the evidence, ensuring its authenticity and integrity. Relying on evidence generated by the auditee or using evidence from prior audits introduces the risk of incomplete or unverified data.

Topics

#Audit evidence#Evidence reliability#Evidence collection#Audit procedures

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