Audit evidence comprises records, statements of fact and other verifiable information the auditor collects during the audit.
According to ISO 19011, audit evidence comprises records, statements of fact or other information relevant to audit criteria and verifiable. It is obtained through interviews, activity observation, document review and sampling. Evidence must be sufficient, relevant and reliable to support audit findings.
If evidence is insufficient to support a finding, the auditor cannot issue a nonconformity. They must seek additional evidence or record an observation if there are indications but no conclusive proof.
Yes. Electronic records, system logs, screenshots and application data are valid evidence as long as they are verifiable, integral and traceable.
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