Audit evidence must be:

The correct answer is A. Verifiable. Audit evidence must be objective and verifiable, meaning that it can be confirmed through observation, documentation, or reproducible results. This is a foundational principle of auditing as ISO 19011:2018 - Clause 3.8 defines audit evidence as";records, statements of fact or…

Audit Evidence and Techniques

Question

Options

AVerifiable
BPhysical
CRefutable
DStructured

How the community answered

(50 responses)

A
82% (41)
B
10% (5)
C
2% (1)
D
6% (3)

Explanation

Audit evidence must be objective and verifiable, meaning that it can be confirmed through observation, documentation, or reproducible results. This is a foundational principle of auditing as ISO 19011:2018 - Clause 3.8 defines audit evidence as";records, statements of fact or other information which are relevant to the audit criteria and verifiable." This principle is also emphasized in ISO/IEC 42001 during internal audits (Clause 9.2), ensuring that conclusions are based on factual, traceable, and confirmable data. Verifiability ensures the credibility and reliability of audit findings, especially critical in evaluating AIMS due to the complexity and potential subjectivity of AI behaviors.

Topics

#audit evidence#evidence characteristics#verifiability#ISO 19011

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Full ISO-IEC-42001-LEAD-AUDITOR Practice