What type of evidence is an external audit report?

The correct answer is B. Confirmative. An external audit report is a form of confirmative evidence, as it provides third-party verification or validation of conformance to specified criteria. According to the PECB Lead Auditor Guide - Domain 3, confirmative evidence includes documents like certifications, prior…

Audit Evidence and Information

Question

Options

APhysical
BConfirmative
CAnalytical
DTechnical

How the community answered

(70 responses)

A
7% (5)
B
76% (53)
C
13% (9)
D
4% (3)

Explanation

An external audit report is a form of confirmative evidence, as it provides third-party verification or validation of conformance to specified criteria. According to the PECB Lead Auditor Guide - Domain 3, confirmative evidence includes documents like certifications, prior audit results, regulatory reports, and third-party assessments. Such evidence supports or corroborates the auditor's findings and helps build confidence in the audit conclusions -- especially when reviewing AI systems that may require external validation for ethical or technical robustness.

Topics

#audit evidence#external audit#evidence types#confirmative evidence

Community Discussion

No community discussion yet for this question.

Full ISO-IEC-42001-LEAD-AUDITOR Practice