An internal auditor conducted interviews with several employees, documented the interviews, analyzed the summaries, and drew a number of conclusions. What sort of audit evidence has the internal auditor primarily obtained?
An internal auditor conducted interviews with several employees, documented the interviews, analyzed the summaries, and drew a number of conclusions. What sort of audit evidence has the internal auditor primarily obtained?
The internal auditor conducted interviews and documented the responses, which primarily constitutes testimonial evidence. Testimonial evidence is derived from statements made by individuals during interviews or verbal communications, rather than documents, analysis, or physical inspections.
B makes more sense