An internal auditor conducted interviews with several employees, documented the interviews analyzed the summaries, and drew a number of conclusions. What sort of audit evidence has the internal…

The correct answer is B. Testimonial evidence. The internal auditor has primarily obtained testimonial evidence. Testimonial evidence is derived from interviews, discussions, and responses from employees or other parties. It involves collecting and analyzing verbal information to draw conclusions, which is precisely what…

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Question

An internal auditor conducted interviews with several employees, documented the interviews analyzed the summaries, and drew a number of conclusions. What sort of audit evidence has the internal auditor primarily obtained?

Options

ADocumentary evidence
BTestimonial evidence
CAnalytical evidence
DPhysical evidence

How the community answered

(48 responses)

A
6% (3)
B
88% (42)
C
4% (2)
D
2% (1)

Explanation

The internal auditor has primarily obtained testimonial evidence. Testimonial evidence is derived from interviews, discussions, and responses from employees or other parties. It involves collecting and analyzing verbal information to draw conclusions, which is precisely what the auditor did by conducting interviews, documenting them, analyzing the summaries, and drawing conclusions based on this information.

Topics

#testimonial evidence#audit evidence types#interview documentation#evidence classification

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