Audit Evidence Sufficiency Tool

Internal Controls Audit Reporting

Test the quantity, relevance, reliability and corroboration of your evidence before finalizing a finding or conclusion.

Download PDF Preview Browse More Resources

What you'll find inside

Purpose and when to use the tool, with a five-step method
Core inputs: assertion, evidence source, population, sample coverage, reliability, relevance, corroborating and contradictory evidence, limitations and further work
A 1–3 scoring matrix for relevance, reliability, coverage, corroboration and contradiction
A one-page working sheet to complete during planning, fieldwork or issue validation
A worked example of an evidence sufficiency assessment
Five quick-reference reminders for well-supported findings

Best for

Auditors finalizing findings
Audit Managers reviewing working papers
Avoiding findings based on isolated examples

Resource information

Format:: PDF
Pages:: 6
Price:: Free
Registration:: Not required

Related Internal Audit Resources

ChecklistInternal Controls

Audit Evidence Quality Checklist

Test whether your evidence is relevant, reliable and sufficient — right period and population, credible sources, corroborated high-risk evidence, resolved conflicts and conclusions that do not exceed the evidence.

PDF • 6 Pages • Free

Download PDF View Resource

ToolAudit Reporting

Finding Significance Tool

Rate findings consistently by combining consequence, exposure, control failure, recurrence and urgency, mapped to your own rating methodology.

PDF • 6 Pages • Free

Download PDF View Resource

TemplateAudit Reporting

Audit Finding Development Template

Develop a well-supported audit finding from criteria, condition and cause through risk, evidence and frequency, to the recommended outcome, management action, owner and due date.

PDF • 6 Pages • Free

Download PDF View Resource

GuideAudit Reporting

How to Write High-Impact Audit Findings

How to build findings management acts on: condition, criteria, business risk, root cause, quantified exposure and an action that fixes the cause — in neutral, evidence-based language.

PDF • 6 Pages • Free

Download PDF View Resource

Continue Learning

BooksPractical books for internal auditors Learning HubCourses you can apply tomorrow Other ResourcesBrowse the full free library