What is audit evidence?
According to ISO 19011, audit evidence is “records, findings of fact or other information that apply to the audit criteria and are verifiable. In this regard, the Guide to Management Systems Auditing requires that audit evidence be objective. Audit evidence can be qualitative or quantitative. If a statement is made to an auditor (e.g. regular employee interviews), then audit evidence (e.g. interview transcript) is required to support that assertion.