What is audit evidence?
According to ISO 19011, audit evidence is “records, statements of fact or other information that are applicable and verifiable to the audit criteria”. The guide to auditing management systems requires audit evidence to be objective. Audit evidence can be qualitative or quantitative. If a statement is made to an auditor (e.g. regular appraisal interviews), then audit evidence (e.g. minutes of the interview) is required to substantiate this claim.
Further useful information
How to carry out mobile and efficient audits with Testify.
Relevant blog post
https://www.testify.io/remote-audits-leitfaden/