ITPEC FE Subject A October 2024 Question 45
ITPEC FE Subject A October 2024 — Question 45 of 60
A system auditor must collect audit evidence — documents and records that support information obtained during the audit interview. The auditor verifies claims, not just listens.
Why not others:
- (a) Audits can be conducted by a team — no rule limits it to one auditor
- (b) The auditor identifies deficiencies but does not instruct the department on how to fix them — that is the department's responsibility
- (d) Interviewees should be staff of the audited department, not former auditors
Key rule: An auditor gathers evidence to verify — they recommend, not command.
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