Audit Evidence
Plain-language explanation
Information an auditor uses to evaluate whether a requirement or control is actually satisfied.
Why It Matters
Policies and statements may describe what should happen. Evidence helps an auditor determine what was implemented and whether it operated as expected.
In Practice
Evidence can include records, system configurations, logs, approvals, contracts, test results, meeting records, observations, or other information relevant to the audit objective.
Audit and Evidence
The strength of evidence depends on what is being tested. AuditDIFF treats evidence quality, corroboration, traceability, and reproducibility as important assurance questions.