Which of the following is NOT recognized as a typical audit procedure?

Prepare for the PECB Certified ISO/IEC 27001 Lead Auditor Exam with our comprehensive quiz. Test your knowledge with multiple-choice questions and detailed explanations. Get exam-ready!

The correct answer, which identifies what is not recognized as a typical audit procedure, is based on the understanding of the typical processes involved in conducting an audit.

Evidence collection analysis is a standard procedure where auditors evaluate the evidence gathered throughout the audit to assess compliance with the established criteria. This ensures that the findings are based on objective data.

Evidence collection tools are essential for auditors as they provide the means to gather data effectively and systematically. These tools can include software, checklists, and questionnaires, all aimed at facilitating the evidence-gathering process.

Evidence reporting is the final step where auditors compile their findings into reports that detail observations, conclusions, and recommendations. This is crucial for communicating the results of the audit to stakeholders.

In contrast, "evidence collection synthesis" is not typically recognized as a distinct procedure in the auditing context. Synthesis generally refers to combining various pieces of evidence to form coherent conclusions, but it is typically integrated into analysis rather than standing as a separate procedure. Thus, the term does not align with the established auditing procedures like collecting, analyzing, or reporting evidence.

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