Zh-hans:审计证据

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1. Audit Evidence 审计证据是在审计过程中的记录、已验证的事实声明或与本次审计相关的可以书写的其他信息以及由被委任的审计员所收集到的电子信息。

注:审计证据包括允许审计员通过推理所得结论的信息,该信息可用来实现审计目标,并作为一项审计证据被参考。


BCMBoK Competency Level
BCMBoK 7: Program Management CL 2A: Intermediate (BCM Audit)




BCMBoK Competency Level
BCMBoK 7: Program Management CL 3A: Advanced (BCM Audit)

(Source: Business Continuity Management Institute - BCM Institute)