Glossary · Foundations
Audit Evidence
Records, statements, and other verifiable information that an auditor uses to determine whether requirements are met.
Put the term into practice: Risk management software
Audit evidence is the factual basis for an audit conclusion. It includes documents, logs, screenshots, tickets, and interview responses that can be checked against the audit criteria. Evidence must be relevant and verifiable, not anecdotal.
For an organisation, the practical task is to make evidence easy to produce: a control that works but cannot be demonstrated will still be raised as a finding.
