In regard to generating an audit finding, select the words that best complete the following sentence

DRAG DROP

In regard to generating an audit finding, select the words that best complete the following sentence.

To complete the sentence with the best word(s), click on the blank section you want to complete so that it Is highlighted in red, and then click on the applicable text from the options below. Alternatively, you may drag and drop the option to the appropriate blank section.

Answer:

Explanation:

Audit evidence should be evaluated against the audit criteria in order to determine audit findings.

Audit evidence is the information obtained by the auditors during the audit process that is used as a basis for forming an audit opinion or conclusion12. Audit evidence could include records, documents, statements, observations, interviews, or test results12.

Audit criteria are the set of policies, procedures, standards, regulations, or requirements that are used as a reference against which audit evidence is compared12. Audit criteria could be derived from internal or external sources, such as ISO standards, industry best practices, or legal obligations12. Audit findings are the results of a process that evaluates audit evidence and compares it against audit criteria13. Audit findings can show that audit criteria are being met (conformity) or that they are not being met (nonconformity). They can also identify best practices or improvement opportunities13.

Reference: =

ISO 19011:2022 Guidelines for auditing management systems

ISO/IEC 27001:2022 Information technology ― Security techniques ― Information security management systems ― Requirements

Components of Audit Findings – The Institute of Internal Auditors