Rules of Evidence. The Institute of Internal Auditors – Puget Sound Chapter. Comprehensive Entry Level Training for Auditors October 19-21, 2004 Seattle, Washington. Rules of Evidence. Goals of this Learning Module:. Identify and define the four types of evidence.
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The Institute of Internal Auditors – Puget Sound Chapter
Comprehensive Entry Level Training for Auditors
October 19-21, 2004
Goals of this Learning Module:
Internal auditors should
…sufficient information to achieve audit objectives.
Evidenceis the sufficient, competent and relevant information used to form a reasonable basis for the evaluator’s judgment and conclusions regarding the organizational program, activity or function being reviewed.
Evidence provides the documentation necessary to support findings, conclusions and recommendations presented in audit reports.
Evidence provides a foundation of reality and objectivity for the work that auditors do.
Internal auditors should identify…
…information that achieves the audit objectives.
Sufficient information is factual, adequate, and convincing so that a prudent, informed person would reach the same conclusions as the auditor.
Relevant information supports engagement observations and recommendations, and is consistent with the engagement’s objectives.
Useful information helps the organization meet its goals.
Bill and Jane Smith, with Timmy, age 10, and Susie, age 7, went for a ride in the country. On the way home, they stopped at Baskin-Robbins for a treat. Which of the following is true, false or unknown?
Look at some of the evidence and decide: