Audit Evidence

1. Audit Evidence are records, verified statement of fact or other information relevant to the audit, which can be written and electronic information gathered by the appointed auditors during the course of performing an audit. BL-A-5 click to know more PCDA Cycle Applied to BCMS Processess Notes: This includes information that permits the auditor to reach conclusions through reasoning. The information used is to meet audit objectives and this is referred to as an audit evidence. Related Terms: Requirement; Audit Criteria; Audit Objective BCMBoK Competency Level BCMBoK 7: Program Management CL 2A: Intermediate (Audit) Click to know more about expert level training (Source: Business Continuity Management Institute - BCM Institute)

A Manager’s Guide to Auditing & Reviewing Your Business Continuity Management Program

2. Records, statements of fact or other information, which are relevant to the audit criteria and verifiable.

(Source: AE/HSC/NCEMA 7000:2021)