When conducting an audit, what is the primary objective of evidence collection?

The primary objective of evidence collection during an audit is to confirm compliance with standards. This process involves gathering objective verifiable information that demonstrates whether an organization adheres to specified requirements, such as those outlined in ISO/IEC 27001 or other relevant standards. By collecting evidence, auditors can assess whether the organization's information security management system is functioning as intended and is compliant with the established regulatory frameworks and best practices.

This focus on compliance aids not only in validating the effectiveness of the controls in place but also in identifying areas where improvements may be needed to ensure ongoing adherence to standards. Collecting substantiated evidence helps in forming conclusions about the audit's findings, thereby supporting an accurate and reliable audit report that reflects the organization's true level of compliance and operational effectiveness.