LEAD-AUDITOR · Question #325
Drag and Drop Question In regard to generating an audit finding, select the words that best complete the following sentence. To complete the sentence with the best word(s), click on the blank section
The correct answer is Audit evidence; Audit criteria. Audit Finding Sentence Completion The completed sentence reads: > "An audit finding is generated by evaluating [Audit evidence] against [Audit criteria]." This definition comes directly from ISO 19011 (Guidelines for auditing management systems) and is standard across most auditi
Question
Drag and Drop Question In regard to generating an audit finding, select the words that best complete the following sentence. To complete the sentence with the best word(s), click on the blank section you want to complete so that it Is highlighted in red, and then click on the applicable text from the options below. Alternatively, you may drag and drop the option to the appropriate blank section. Answer:
Exhibit
Answer Area
Drag items
Correct arrangement
- Audit evidence
- Audit criteria
Explanation
Audit Finding Sentence Completion
The completed sentence reads:
"An audit finding is generated by evaluating [Audit evidence] against [Audit criteria]."
This definition comes directly from ISO 19011 (Guidelines for auditing management systems) and is standard across most auditing frameworks (ISO 9001, ISO 27001, etc.).
Why Each Item Goes Where It Does
Blank 1 → Audit Evidence
Audit evidence is the raw material - records, statements of fact, or other information that is verifiable and relevant to the audit. It is what the auditor collects and evaluates. It logically occupies the first blank because it is the subject being examined. You cannot make a finding without first having evidence to work with.
Blank 2 → Audit Criteria
Audit criteria are the set of policies, procedures, or requirements used as a reference point for comparison. Evidence is evaluated against the criteria to determine conformity or nonconformity. Criteria come second because they are the benchmark, not the raw input.
Why the Other Options Are Wrong
| Item | Why It Doesn't Fit |
|---|---|
| Audit conclusion | This is the output of the audit - what you determine after findings are made, not a component of making a finding. |
| Audit objective | This defines the purpose of the audit (e.g., "assess compliance"), not what is evaluated during a finding. |
| Audit scope | This defines the boundaries (departments, timeframe, processes covered), not the components of a finding. |
Common Misconceptions
- Evidence vs. Criteria confusion: Students often swap these. Remember: evidence is what you find; criteria is what you measure it against.
- Conclusion vs. Finding: A finding is a single observation; a conclusion is the overall judgment drawn from all findings combined.
- Scope vs. Criteria: Scope tells you where to look; criteria tell you what standard to apply once you're looking.
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