IIA
IIA-CIA-PART2 · Question #409
Which of the following sources of audit evidence is most reliable?
The correct answer is D. Timely audit evidence obtained directly from a customer. In internal auditing, the reliability of evidence is critical. According to IIA standards, evidence that is obtained directly from an external source, such as a customer, is generally considered more reliable, especially when it is timely.
Performing the Engagement
Question
Which of the following sources of audit evidence is most reliable?
Options
- AEvidence obtained directly from an untested third party.
- BUncorroborated audit evidence obtained indirectly from an employee.
- CUndocumented audit evidence obtained directly from a manager.
- DTimely audit evidence obtained directly from a customer.
How the community answered
(24 responses)- A4% (1)
- B4% (1)
- C13% (3)
- D79% (19)
Explanation
In internal auditing, the reliability of evidence is critical. According to IIA standards, evidence that is obtained directly from an external source, such as a customer, is generally considered more reliable, especially when it is timely.
Topics
#audit evidence reliability#direct evidence#third-party evidence#evidence sources
Community Discussion
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