PECB
LEAD-AUDITOR · Question #241
Which one of the following should be reviewed against the audit criteria to determine audit findings?
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 Principles and Processes
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
How the community answered
(40 responses)- A5% (2)
- B90% (36)
- C3% (1)
- D3% (1)
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.
Topics
#audit findings#audit evidence#audit criteria#ISO 19011
Community Discussion
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