A piece of audit evidence can be a combination of several types of evidence.

Audit evidence is indeed multifaceted and can encompass a combination of various types of evidence. This versatility is crucial for auditors because it allows them to build a comprehensive picture of the subject being audited. For instance, when assessing an organization’s information security management system (ISMS), an auditor might gather documents, such as policy manuals and procedures, alongside interviews with staff and observations of security practices in action.

By leveraging different forms of evidence—such as physical evidence, recorded communications, and testimonies—auditors can triangulate information, enhancing its reliability and robustness. This combination strengthens the overall validity of the audit conclusions, ensuring all angles and perspectives are covered, which is essential for effective compliance with standards like ISO/IEC 27001. Thus, the ability to use a blend of evidence types is a fundamental principle in the auditing process, supporting thorough, objective assessments and ultimately leading to more informed decision-making.