How is audit evidence evaluated?

Evaluating audit evidence is a critical step in the auditing process, and it involves analyzing the evidence collected during the audit against established audit criteria. Audit criteria might include policies, procedures, regulations, or standards that define what constitutes effectiveness and compliance within an organization, such as the requirements set forth in ISO/IEC 27001 for information security management systems.

When audit evidence is compared against these criteria, auditors can determine the adequacy and effectiveness of the controls in place, as well as identify any gaps or weaknesses that need addressing. This comparison allows the auditor to form conclusions about the organization’s adherence to the standards and the overall integrity of their information security management practices.

While conducting quality review, documenting findings, and utilizing audit tests are all part of the audit process, they serve different purposes. Quality reviews can help ensure the accuracy and reliability of the audit process, documentation captures the results of the audit findings, and audit tests aid in gathering evidence. However, it is the comparison against the audit criteria that directly evaluates the validity and sufficiency of the evidence in determining compliance or areas for improvement.