ITPEC IP October 2018 Question 65
ITPEC IP October 2018 — Question 65 of 100
A system-audit evaluation must be based on sufficient and appropriate audit evidence. Evidence gathered through inspection, observation, inquiry, confirmation, testing, and analysis supports findings and makes the auditor's conclusions traceable and defensible.
Answer (b)
Why not others:
- unsupported inference is not an adequate basis where evidence is absent
- the user department's views may be evidence but do not determine the evaluation
- the audited department's views likewise cannot replace independent judgment
Key rule: Auditors form objective conclusions from verified evidence and defined criteria, not from stakeholder preference or unsupported assumptions.
AI-generated — may contain errors
The original exam layout is preserved in the image so diagrams, formulas, tables, and code remain accurate.
This question comes from an official ITPEC past paper. ITPEC Practice is an independent study tool and is not affiliated with ITPEC. See the official IP past-paper collection or Report an issue.