An internal auditor discovers a number of control concerns while reviewing the organization’s online payment system and decides to interview key…

Comprehensive and Detailed Step-by-Step Explanation:

Types of Audit Evidence:

Testimonial Evidence: Information obtained through interviews, discussions, or statements from

individuals.

Documentary Evidence: Written or recorded materials, such as policies, procedures, or reports.

Analytical Evidence: Evidence derived from analysis or comparisons of data.

Reasoning:

Option A is correct because interviews with employees provide testimonial evidence based on their

knowledge, perspectives, or observations.

Option B refers to tangible documents or records, which are not the direct result of interviews.

Option C refers to data analysis, which is not applicable in this scenario.

Role of Testimonial Evidence:

Testimonial evidence is often used to corroborate documentary evidence or provide insights into

processes and controls.