Which party is primarily responsible for ensuring that audit evidence is valid and reliable?

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 primary responsibility for ensuring that audit evidence is valid and reliable lies with the auditors. This is because auditors are the professionals trained to collect, assess, and interpret audit evidence as part of their audit processes. They are responsible for designing and performing audit procedures that are sufficient and appropriate to provide a reasonable basis for their conclusions.

Auditors must apply professional skepticism and judgment to evaluate the quality and credibility of the evidence gathered during the audit. Valid evidence fulfills the requirements of relevance and reliability, meaning it must be pertinent to the audit objectives and trustworthy enough to support audit conclusions. Additionally, auditors must verify that evidence comes from reliable sources and apply techniques to assess its authenticity.

While other parties such as the auditee, stakeholders, and regulatory bodies may play supportive or contributory roles, it is the auditors who ultimately ensure that the audit evidence meets the standards necessary for a thorough and credible audit. The auditee may provide information and documents but is not tasked with evaluating their validity during the audit. Stakeholders and regulatory bodies influence the audit environment but lack direct involvement in the evidence-gathering process.

Subscribe

Get the latest from Examzify

You can unsubscribe at any time. Read our privacy policy