ITPEC FE Subject A October 2024 Question 45

Obtain documents and records that back up what the interview revealed — interview statements alone are not sufficient audit evidence.

What an auditee says in an interview is testimony. The system auditor should corroborate it with documents, records, logs and other objective material, so that the audit opinion rests on sufficient and appropriate audit evidence.

Answer (c)

Why not others:

• •(a) — nothing requires a single auditor; interviews are often held by two or more auditors precisely to avoid misunderstandings and keep an accurate record
• •(b) — the auditor reports findings and recommends improvements; deciding and carrying out the measures is the audited department's job, and instructing them would compromise the auditor's independence
• •(d) — interviewees are chosen for their knowledge of the work being audited, such as the people who perform or manage it, not for past audit experience

Key rule: A system auditor verifies and recommends but never instructs or implements: evidence backs every finding, and remediation belongs to the auditee.

System Audit · AI-written, may contain errors