From the course: Certified Information Systems Auditor (CISA) Cert Prep

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Audit evidence collection

Audit evidence collection

From the course: Certified Information Systems Auditor (CISA) Cert Prep

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Audit evidence collection

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- [Presenter] Okay, so let's go ahead and talk about evidence collection. So when we talk about evidence, this is the information that's collected by the auditor and it's documented in the audit work papers that are going to be material to management's assertion in relation to their selected controls. So what are the ways, or what are the different types of audit evidence? And then we'll talk about how we collect it. What we're using to support our conclusions, like we said and we have to have sufficient, relevant and competent evidence and have it accordingly documented. Also, we have to collect enough evidence and this is going to be determined as part of our auditing objectives and methodology, we have to have enough evidence so that we can reasonably support the results of our audit. So how are we going to gather this evidence? Well, an auditor may observe processes in place. They may conduct interviews with employees or staff. There may be data supplied by other parties, so…

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