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CISA® Certified Information Systems Auditor®: Study Guide, Third Edition by David Cannon

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Gathering Audit Evidence

Every good auditor understands the necessity of collecting tangible and reliable evidence. You read an introduction to the evidence rule in Chapter 1. Although you may really like or admire the people who are the subject of the audit, your final auditor’s report must be based on credible factual evidence that will support your statements.

Consider for a moment something not related to IS auditing: police investigations or famous television courtroom dramas. Every good detective story is based on careful observation and common sense. A successful detective searches for clues in multiple places. Witnesses are interviewed to collect their versions of the story. Homes and offices are tirelessly searched for the minutest shred ...

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