Audit Evidence
The documented records, observations, test results, and other verifiable information collected during an audit to determine whether the organization's controls and processes conform to the specified requirements and are operating effectively.
Audit evidence is the foundation upon which audit conclusions are built. It encompasses any information that auditors use to verify compliance with standards, policies, and regulatory requirements. Evidence can take many forms: documents (policies, procedures, meeting minutes, risk assessments), records (system logs, access reviews, training records, change tickets), observations (physical security measures, operational practices), interviews (discussions with personnel about their roles and activities), and technical test results (vulnerability scan outputs, penetration test reports, configuration screenshots). The quality of evidence is assessed based on its relevance, reliability, sufficiency, and timeliness.
Different compliance frameworks have varying expectations for audit evidence. ISO 27001 auditors look for evidence that the ISMS is planned, implemented, maintained, and continually improved — this includes policy documents, risk assessment records, internal audit reports, management review minutes, and evidence of control implementation. SOC 2 Type II examinations require evidence of control operating effectiveness over the entire examination period, meaning organizations must maintain continuous records rather than point-in-time snapshots. GDPR accountability requirements (Article 5(2)) effectively mandate that organizations maintain evidence of their data protection practices. NIS2 compliance verification may require organizations to produce evidence of their cybersecurity risk-management measures.
Collecting and managing audit evidence is a significant operational challenge, particularly for organizations subject to multiple frameworks. Best practices include establishing a centralized evidence repository, automating evidence collection where possible (configuration screenshots, access review exports, training completion records), maintaining consistent naming and versioning conventions, and implementing retention policies that ensure evidence is available for the required duration. Modern compliance management platforms can automate evidence collection from cloud services, identity providers, and development tools, significantly reducing the manual burden. Organizations should also conduct periodic evidence readiness checks between audit cycles to ensure gaps are identified and addressed proactively rather than during the audit itself.
Related terms
Audit Trail
A chronological record of system activities that provides documentary evidence of the sequence of events — including who accessed what, when, and what actions were taken. Audit trails are essential for security monitoring, incident investigation, and compliance evidence.
Compliance Automation
The use of technology tools and platforms to automate the collection, management, and reporting of compliance evidence, control monitoring, policy management, and audit preparation, reducing manual effort and enabling continuous compliance assurance.
Continuous Monitoring
An ongoing, automated process of observing and evaluating the security posture, compliance status, and operational health of an organization's systems and controls in real time or near-real time, enabling rapid detection of deviations, vulnerabilities, and threats.
External Audit
An independent assessment conducted by a third-party auditor or certification body to evaluate an organization's compliance with a specific standard or framework, such as ISO 27001 certification audits or SOC 2 examinations.
Internal Audit
A systematic, independent evaluation conducted by an organization's own personnel or contracted auditors to assess the effectiveness of its management system, controls, and processes against defined criteria such as ISO 27001 requirements or internal policies.
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