Audit Evidence

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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.
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)

(Source: Business Continuity Management Institute - BCM Institute)