When evaluating evidence as part of an IS audit, which of the following sources should be considered MOST reliable?
When evaluating evidence as part of an IS audit, which of the following sources should be considered MOST reliable?
Evidence provided by a third party is generally considered the most reliable in an IS audit because it typically comes from an independent source that has no vested interest in the audit's outcome. This independence reduces the risk of bias or manipulation that might be present when evidence is provided directly from the auditee or curated by senior management. This external verification is crucial for ensuring the integrity and accuracy of the audit findings.
A, while the evidence is displayed in front of you, how a 3rd party's evidence is better?
CRM only indicates "Evidence obtained from outside sources is more reliable than from within the organization. ", Thus, if the evidence is displayed in front of you is provided by the organization, the answer is D, if the the evidence is displayed in front of you is found by yourself, the answer should be A. The question should be considered more about who provides the evidence.
Evidence demonstrated in front of the auditor: This type of evidence allows the auditor to directly observe and assess the processes, controls, or systems in action. It provides firsthand insight into how things are actually functioning, offering a high level of reliability as the auditor can verify the evidence firsthand.In an IS audit, firsthand observation and demonstration of evidence by the auditor generally provide the highest level of reliability, as it allows for direct verification and assessment of the controls and processes under review. Therefore, option A is considered the most reliable source of evidence in this context.
Independent is most important for audit