Operational auditors must accumulate sufficient appropriate evidence to provide a basis for a conclusion about the objectives being tested.

Question

Quizplus · Accepted Answer

This statement is true. Operational auditors need to gather enough appropriate evidence to be able to form a conclusion about the objectives being tested. This evidence must be relevant, reliable, and sufficient to support the auditor's findings and conclusions. Without adequate evidence, the auditor cannot make well-informed decisions or provide meaningful recommendations to improve operations.

Operational Auditors Must Accumulate Sufficient Appropriate Evidence to Provide a Basis