CISA · Question #619
When determining the quality of evidence collected during an audit, it is MOST important to ensure the evidence is:
The correct answer is D. Persuasive and applicable. ISACA defines sufficient and appropriate evidence as the standard for audit conclusions. Appropriateness relates to relevance (applicability) and reliability (persuasiveness). Evidence that is persuasive and directly applicable to the audit objective provides stronger assurance…
Question
When determining the quality of evidence collected during an audit, it is MOST important to ensure the evidence is:
Options
- AValid, complete, and accurate.
- BTimely, reliable, and reasonable.
- CSufficient and comes from the source of the information.
- DPersuasive and applicable.
How the community answered
(49 responses)- A10% (5)
- B4% (2)
- C4% (2)
- D82% (40)
Explanation
ISACA defines sufficient and appropriate evidence as the standard for audit conclusions. Appropriateness relates to relevance (applicability) and reliability (persuasiveness). Evidence that is persuasive and directly applicable to the audit objective provides stronger assurance than evidence that is merely timely, complete, or reasonable. While the other options describe desirable qualities, they do not encompass the full ISACA standard. Thus, the most complete characterization of quality evidence is that it must be persuasive and applicable to the audit's
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