Evidence Collection Fundamentals
What Is Audit Evidence?
Audit evidence consists of information that supports audit findings and conclusions. Evidence must be sufficient, reliable, relevant, and properly documented to support audit opinions.
- System logs and reports.
- Security configurations.
- Policies and procedures.
- Screenshots and system outputs.
- Interview responses.
- Database records.
- Observation notes.
Note
Evidence should be objective and verifiable rather than based on assumptions or opinions.
Summary
Strong evidence forms the foundation of every credible IT audit.