The objective of every internal audit engagement is to assess the adequacy and effectiveness of key management controls in the area that’s under review. In order to do that, the auditor has to decide what evidence to review and how much is needed to achieve the audit objectives. This webinar will discuss the various types of evidence to be reviewed.

Audit evidence is information that auditors gather through observing processes, interviewing people, examining records, and researching and benchmarking information. It should provide a factual basis for audit opinions and conclusions relative to the audit objectives. This webinar will help you to understand what to look at and how much to assess to achieve the audit objectives.

Learning Objectives:

• Determine the key audit standards for evidence


• Define the process for assessing audit evidence


• List the four types of evidence


• Recognize the characteristics of audit evidence


• Outline examples of each audit type

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