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ISO-IEC-27001-LEAD-AUDITOR · Question #165

An audit finding is the result of the evaluation of the collected audit evidence against audit criteri

The correct answer is C. Statement of facts by the IT manager E. Statements by a system engineer that cannot be verified. According to the ISO/IEC 27001 Lead Auditor exam preparation guide1, audit evidence can be in various formats, such as records, statements of fact, or other information that is relevant and verifiable. Audit evidence can be collected by means of interviews, observation…

Audit Evidence Collection and Evaluation

Question

An audit finding is the result of the evaluation of the collected audit evidence against audit criteri

Options

  • AEvaluate the following potential formats of audit evidence and select the two that are acceptable.
  • BUnsigned hand written changes to test results
  • CStatement of facts by the IT manager
  • DDocumented information on results of IT audits
  • EStatements by a system engineer that cannot be verified
  • FObservation of a previously recorded video demonstrating the performance of a hazardous
  • GAn audio recording of a dialog between the IT manager and a system engineer

How the community answered

(19 responses)
  • B
    11% (2)
  • C
    79% (15)
  • D
    5% (1)
  • G
    5% (1)

Explanation

According to the ISO/IEC 27001 Lead Auditor exam preparation guide1, audit evidence can be in various formats, such as records, statements of fact, or other information that is relevant and verifiable. Audit evidence can be collected by means of interviews, observation, sampling, testing, or other techniques.

Topics

#audit evidence#documented information#evidence acceptability

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