Sort Evidence by What It Proves
Classify audit evidence by the assertion it supports.
Sort each audit evidence item by its strongest evidential use. Criteria / should happen Operating evidence / did happen Exception follow-up / was fixed Context only / does not prove operation Approved policy section requiring quarterly access review within 15 days System timestamp showing reviewer sign-off before quarter-end close Email from owner explaining why two access exceptions were late Closed ticket showing removal of terminated user access with completion date Screenshot of the review dashboard after the review period ended Population report exported directly from the identity system for the tested quarter Updated procedure defining who escalates overdue access exceptions…
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