Audit evidence should be _____ to confirm audit completion and findings. Response:

The correct answer is A. documented. Audit evidence must be documented because written records provide a verifiable trail that supports audit findings, demonstrates that procedures were performed, and allows reviewers or oversight bodies to confirm the audit was conducted properly. Without documentation, there is…

Question

Options

Adocumented
Bignored
Cdeleted
Destimated

How the community answered

(26 responses)

A
77% (20)
B
4% (1)
C
12% (3)
D
8% (2)

Explanation

Audit evidence must be documented because written records provide a verifiable trail that supports audit findings, demonstrates that procedures were performed, and allows reviewers or oversight bodies to confirm the audit was conducted properly. Without documentation, there is no objective basis for conclusions, and the audit loses its credibility and legal standing.

B (ignored) is wrong because ignoring evidence undermines the entire purpose of an audit - evidence exists precisely to be examined and recorded.
C (deleted) is wrong and potentially fraudulent; destroying audit evidence can violate legal and regulatory requirements.
D (estimated) is wrong because audit evidence must be factual and verifiable, not approximated - estimation introduces subjectivity and weakens reliability.

Memory tip: Think of the phrase "If it isn't documented, it didn't happen." This is a core principle in auditing, compliance, and quality management - documentation is what transforms observations into defensible findings.

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