The auditor is an observer during a system backup test. What type of observation is the auditor conducting?

The auditor conducting an observation during a system backup test is engaging in a detailed observation. This type of observation involves closely monitoring specific processes or actions to gather in-depth insights and verify compliance with established procedures. In the context of a system backup test, the auditor analyzes not just the outcomes but also the methods and systems in place, the effectiveness of the backup processes, and adherence to policies and controls.

Detailed observation is crucial in auditing because it allows the auditor to assess the operational effectiveness, identify any gaps or inefficiencies, and offer recommendations based on the specifics of what was observed. It requires the auditor to pay attention to a range of factors, including timing, resource utilization, and the roles of personnel involved in the test. Thus, this method of observation leverages both the auditor's expertise and a structured approach to ensure thorough and accurate assessments of the backup systems in question.