During the annual ISO/IEC 42001 audit at a financial company, the auditor selected and analyzed a sample of 5 out of 25 follow-up nonconformity reports to assess whether the company adheres to its…

The correct answer is C. Quantitative. The auditor gathered Quantitative evidence. Quantitative evidence is defined as evidence that is measurable and based on numbers or statistical sampling. ISO 19011:2018 Clause 6.5.5 states: "Quantitative audit evidence is numerical or measurable and collected through sampling…

Audit Evidence and Procedures

Question

During the annual ISO/IEC 42001 audit at a financial company, the auditor selected and analyzed a sample of 5 out of 25 follow-up nonconformity reports to assess whether the company adheres to its follow-up process. What type of evidence did the auditor gather?

Options

AQualitative
BSemi-quantitative
CQuantitative
DObservational

How the community answered

(36 responses)

A
6% (2)
B
3% (1)
C
83% (30)
D
8% (3)

Explanation

The auditor gathered Quantitative evidence. Quantitative evidence is defined as evidence that is measurable and based on numbers or statistical sampling. ISO 19011:2018 Clause 6.5.5 states: "Quantitative audit evidence is numerical or measurable and collected through sampling, measurements, or observations." Sampling nonconformity reports to check process adherence clearly falls under quantitative

Topics

#quantitative evidence#audit evidence types#sampling#nonconformity follow-up

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Full ISO-IEC-42001-LEAD-AUDITOR Practice