What type of evidence does an external audit report represent?

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An external audit report is characterized as confirmative evidence because it provides an evaluation and opinion from an independent third party regarding an organization's compliance with established standards or regulations, such as ISO/IEC 27001. This type of evidence reinforces the validity of the organization’s claims regarding its information security management system (ISMS) and demonstrates whether it meets the required criteria.

Confirmative evidence is particularly valuable in auditing contexts as it corroborates assertions concerning the effectiveness and conformity of processes and controls. This contrasts with other forms of evidence, such as physical evidence, which refers to tangible items or materials, analytical evidence that relies on data analysis or mathematical models, and witness-based evidence, which is derived from personal accounts or testimonies. Each of these types of evidence serves different purposes, but the confirmative nature of the external audit report specifically aligns with its role in validating compliance and effectiveness within an established framework.

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