ITPEC FE Subject A April 2024 Question 45
ITPEC FE Subject A April 2024 — Question 45 of 60
A system auditor must back up interview findings with documentary evidence.
After interviewing staff in the audited department, the auditor obtains documents and records that support the statements made — this is standard audit evidence collection.
Why not others:
- (a) Interviewees are chosen for process knowledge, not auditing experience
- (b) Audits are typically conducted by a team; multiple auditors improve objectivity
- (c) The auditor reports findings and recommendations — they do not instruct the department to take corrective action
Key rule: An auditor always corroborates interview statements with supporting documents and records.
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