Audit Evidence
What is Audit Evidence?
Records, statements of fact, or other information that is relevant and verifiable, used by an auditor to determine whether audit criteria are being fulfilled. Audit evidence can be qualitative or quantitative.
Frameworks that govern audit evidence
What the standards actually require on audit evidence
Requirements naming audit evidence across 6 standards, quoted from the control text.
Suppliers must maintain auditable evidence of Def Stan 05-138 implementation and make it available to the MOD or its representatives on request.
DEFSTAN-AUDIT · Assurance and Audit Evidence Maintenance →A Class A asbestos removal licence applicant must also lodge either details of the current certification of its asbestos OHS management system together with proof of that certification, or, if it has never previously been granted a Class A licence, proof that...
victoria-occupational-health-and-safety-regulations-2017::r462-2 · r 462(2) Provide asbestos safety management system certification or audit evidence for a Class A application →The evidence-based approach is the sound way to arrive at audit conclusions that are dependable and could be reached again by others, within an audit process that is systematic. Audit evidence should be capable of verification.
iso-19011-2026::4.7 · Evidence-based approach →ISO 19011:2018, 6.4.5 is followed (methods follow where, when and how the information can be accessed, physical or virtual, and may need to change during the audit), and where classification or sensitivity keeps some audit evidence from the team during the aud...
iso-iec-27007-2020::6.4.5 · Audit information availability and access →Security Dimension 3 Non-Repudiation per X.805 Clause 6.3: Non-repudiation stops a person or entity from credibly denying that it carried out a given action on data, by keeping evidence of network-related actions available (for example evidence of an obligatio...
X805-Dim3-Non-Repudiation-Proof-Origin-Delivery-Sender-Receiver-Denial-Prevention · ITU-T X.805 Security Dimension 3 - Non-Repudiation + Proof of Origin + Proof of Delivery + Sender + Receiver Denial Prevention + Digital Signatures + Timestamping + Audit Logs + Forensic Evidence + Court-Admissible Records →Guidance: while the audit is running, information that bears on its objectives, scope and criteria, including where functions, activities and processes meet, should be gathered through suitable sampling and verified as far as practicable.
iso-19011-2018::6.4.7 · Collecting and verifying information →Questions people ask about audit evidence
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