Reliable audit evidence: The quality and credibility of the information gathered during an audit. The reliability of audit evidence is determined by its source and nature, and it is often higher when it is obtained from independent sources outside the entity being audited. Reliable audit evidence is trustworthy and verifiable, providing a solid basis for forming an audit opinion.
Categories: CC D1: Security Principles | CCSP D6: Legal - Risk and Compliance | CISM D3: Information Security Program | CISSP D6: Security Assessment and Testing | Security+ D5: Security Program Management and Oversight | SSCP D1: Security Concepts and Practices
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