What makes audit evidence appropriate?

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Audit evidence is deemed appropriate when it meets the criteria of relevance and reliability. Relevance ensures that the evidence directly relates to the specific audit objectives and can adequately support the findings related to the effectiveness of the information security management system (ISMS). This means that the evidence must be pertinent to the issues being audited, providing insight into whether the objectives are being met.

Reliability refers to the credibility and trustworthiness of the evidence. It is essential that the sources and methods used to gather the evidence are dependable, which can include verifying whether the evidence is derived from a reliable source, whether it has been collected systematically, and whether it can be corroborated by other evidence. Together, these elements ensure that the conclusions drawn from the audit are based on solid, trustworthy foundations.

In contrast, while sufficiency, approval, and availability may play roles in the broader context of the audit process, they do not define the appropriateness of the evidence itself. Sufficiency relates to the quantity of evidence available to support audit conclusions, but it doesn't inherently confirm that the evidence is relevant or reliable. Approval generally refers to the endorsement of processes or findings but does not impact the quality of the evidence. Availability speaks to whether evidence can be accessed or gathered, which is a logistical

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