The objective evidence supporting an audit observation must be

Question

Quizplus · Accepted Answer

Objective evidence supporting an audit observation must be recorded on the working papers. This is a standard practice in auditing to provide a clear and complete audit trail for review and verification purposes. The escort does not need to verify the evidence, and mentioning it to the auditee is not necessary. Nonconformances may be used to document findings, but recording the evidence on the working papers is a more comprehensive and standard approach.

The Objective Evidence Supporting an Audit Observation Must Be