PECB
LEAD-AUDITOR · Question #241
LEAD-AUDITOR Question #241: Real Exam Question with Answer & Explanation
The correct answer is B. The audit evidence. Audit Findings: These are the results of evaluating collected audit evidence against the predetermined audit criteria. - Audit Evidence: Objective, verifiable information gathered through interviews, observations, document reviews, etc., that supports the audit findings. - Audit
Question
Which one of the following should be reviewed against the audit criteria to determine audit findings?
Options
- AThe audit conclusions
- BThe audit evidence
- CThe audit objectives
- DThe audit scope
Explanation
- Audit Findings: These are the results of evaluating collected audit evidence against the predetermined audit criteria. - Audit Evidence: Objective, verifiable information gathered through interviews, observations, document reviews, etc., that supports the audit findings. - Audit Criteria: The standards, policies, procedures, or requirements of the ISMS that are used as benchmarks for the audit. The Process: Auditors compare collected audit evidence against the audit criteria to determine whether there is conformity or nonconformity, leading them to generate audit findings.
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