Which of the following requests by an auditor is likely to obtain the most objective evidence for verification?

The primary goal of an audit is to gather objective evidence to verify conformity to established criteria. A request to "Show me..." prompts the auditee to present tangible records, documents, or physical evidence. This allows the auditor to directly observe and verify the information, which is the essence of objective evidence. The other options are open-ended questions that elicit verbal responses (testimonial evidence). While useful for understanding processes, testimonial evidence is subjective and must be corroborated by objective evidence, which is what the request in option D seeks directly.

A. This question elicits a verbal description, which is subjective testimonial evidence, not the objective evidence itself.
B. This question identifies a source of information but does not provide the actual evidence for the auditor to verify.
C. This question asks for a description of a process, which is a verbal account and requires subsequent verification with objective evidence.

1. ISO 19011:2018, Guidelines for auditing management systems, Clause 6.4.5, "Collecting and verifying information." This standard outlines methods for collecting information, including document review and observation. The request "Show me the information..." is a direct method for initiating a document review, which provides verifiable audit evidence, as opposed to interviews which gather testimonial information that may need further corroboration.

2. Russell, J. P. (Ed.). (2013). The ASQ Auditing Handbook (4th ed.). ASQ Quality Press. Chapter 16, "Audit Evidence and Communication," explains that objective evidence is factual and verifiable. The handbook contrasts interview techniques (like options A, B, and C) with the direct examination of records (prompted by option D), emphasizing that physical examination and document review provide the strongest forms of evidence. (pp. 235-237).

3. Sayle, A. J. (1997). Management Audits: The Assessment of Quality Management Systems (3rd ed.). ASQ Quality Press. In Chapter 8, "The Techniques of Auditing," Sayle emphasizes that the auditor's role is to seek proof. A request to be shown evidence is a direct method of seeking this proof, whereas asking for descriptions relies on the auditee's memory and interpretation, which is less reliable and objective. (p. 215).