An IS auditor decides to review a data inventory list captured directly from a system instead of relying on an interview with the system owner. Which of the following provides the BEST justification f

The correct answer is C. Reliability of the evidence. System-generated data is generally more reliable than interview evidence, which is subjective and prone to bias. Audit standards emphasize evidence that is sufficient and appropriate, where appropriateness relates to relevance and reliability.

Submitted by luis.pe· Apr 18, 2026Information System Auditing Process

Question

An IS auditor decides to review a data inventory list captured directly from a system instead of relying on an interview with the system owner. Which of the following provides the BEST justification for the auditor's decision?

Options

AIndependence of the evidence provider
BQualification of the evidence provider
CReliability of the evidence
DTiming of the evidence

How the community answered

(25 responses)

A
4% (1)
B
16% (4)
C
76% (19)
D
4% (1)

Explanation

System-generated data is generally more reliable than interview evidence, which is subjective and prone to bias. Audit standards emphasize evidence that is sufficient and appropriate, where appropriateness relates to relevance and reliability.

Topics

#Audit Evidence Reliability#Evidence Gathering#IS Audit Process

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