Example Audit Evidence

This page gives users examples of the types of evidence that may support audit work in AuditFlow OS.

It helps users understand what good evidence looks like, how evidence should be linked to audit records and findings, and how to assess whether evidence is complete enough to support an audit conclusion.

This page does not contain real evidence. Replace examples with organisation-specific evidence when using the template.

1. Purpose

The purpose of this page is to provide practical examples of audit evidence that can be collected, reviewed, and linked to audits, findings, controls, and actions.

Use this page to support:

audit planning
evidence request lists
fieldwork preparation
control testing
findings validation
reporting support
management action closure

2. What Good Evidence Should Show

Good audit evidence should be:

Evidence Quality	Meaning
Relevant	Directly supports the audit objective, control, finding, or conclusion
Current	Reflects the period or process being reviewed
Complete	Shows enough detail to support the conclusion
Traceable	Can be linked back to the audit, control, finding, or action
Reliable	Comes from an appropriate source or system
Reviewable	Can be understood by another reviewer without excessive explanation

Evidence should answer this question: