Controls & evidence

Audit evidence

The information that proves a control operated, used by auditors, examiners and boards.

Overview

Audit evidence includes the records tested, the result, approvals, exceptions and their resolution. Strong evidence is complete, dated, attributable and tamper-evident.

It connects most directly to Evidence package, Audit trail and Control.

Check the official sources below for legal scope, applicable dates and exceptions. This entry is an explanatory reference, not legal advice.

Why it matters

Examiners judge what you can prove, not what you did.

Who it affects

All audited and supervised organisations.

Where it sits

Ten linked steps connect where you operate to the proof that you complied.

  1. 01Jurisdiction
  2. 02Industry
  3. 03Activity
  4. 04Authority
  5. 05Regulation
  6. 06Requirement
  7. 07Guidance
  8. 08Control
  9. 09Evidence
  10. 10Enforcement

Connections

The terms most closely tied to Audit evidence. Select one to open it.

This term

What to do about it

  1. 1Define the owner, frequency, data and pass condition.
  2. 2Automate the test on source data where you can.
  3. 3Capture evidence on every run, including exceptions.
  4. 4Review exceptions and failures and record the decision.
In Regulation Layer

From requirement to evidence.

Gatherer collects evidence from the data itself, and Notary seals it on your private chain.

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Related terms

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