Auditing · professional practice · Technical definition

Triangulation.

Also known as Evidence triangulation · Cross-verification
Definition

Professional practice that cross-checks a claim using independent sources, such as records, observation and interviews. The number and combination required depend on the risk and the subject being audited.

Nature

Operational definition

Further detail

When sources agree, the conclusion gains support. When they differ, the discrepancy is also evidence: it requires expanding the sample, reviewing the criterion or rephrasing the question before closing a finding.

Applied example

A finding is supported when the same claim is confirmed by mutually independent sources; when they differ, the discrepancy is itself information.

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