Which type of audit evidence is considered the least 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!

Verbal evidence is considered the least reliable form of audit evidence primarily due to its subjective nature. It often relies on personal recollections, opinions, or assertions, which can be influenced by biases or lack of precision. Since verbal statements are not supported by verifiable documentation, they can be challenging to confirm and may vary in accuracy based on the individual's perspective.

In contrast, confirmative, physical, and documentary evidence offer greater reliability. Confirmative evidence typically consists of third-party confirmations, which provide an objective validation of information. Physical evidence involves tangible items that can be inspected and verified. Documentary evidence, such as written records and reports, can be reviewed for accuracy and authenticity. These types of evidence are generally encouraged in audits because they provide a more concrete basis for assessing compliance and effectiveness within an organization's information security management system.

Subscribe

Get the latest from Examzify

You can unsubscribe at any time. Read our privacy policy