Gathering Audit Evidence

Virtual Practice Lab
Practice Test
Gathering Audit Evidence

This lessons discusses gathering audit evidence and focuses on two types:

Direct: Proves existence of a fact

Indirect: more circumstantial and based on inference

This lesson also discusses statistical sampling techniques:

  • Random sampling
  • Cell sampling
  • Fixed interval sampling

Participants also learn about what types of evidence of typical for IS audits and how to use computer assisted (CAAT) audit tools.  This lesson also discusses electronic discovery which is about the scope of the audit process. Participants also learn about ways to grade the evidence discovered in an audit as well as about the lifecycle of evidence.


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