ISO-IEC-27001-LEAD-AUDITOR practice question 9 of 35
Scenario 4: Branding is a marketing company that works with some of the most famous companies in the US. To reduce internal costs. Branding has…
Full set: 368 questionsAudit evidence is information used by the auditor to determine whether the auditee's processes conform to the audit criteria. The scenario explicitly states that the auditors "conducted interviews with various levels of Techvology's personnel," which constitutes verbal evidence. It also mentions they "analyzed the incident resolution records," reviewed "personnel files," and were provided with "records that served as evidence that they conducted awareness sessions." These records, files, and documents are all forms of documentary evidence. Therefore, the auditors collected both verbal and documentary evidence.
B. "Confirmative evidence" is not a standard classification in auditing guidelines like ISO 19011. While technical evidence might have been reviewed, the scenario explicitly confirms verbal evidence was collected.
C. The scenario does not describe the auditors performing calculations, comparisons, or trend analysis, which are characteristic of analytical evidence. Their work was based on inquiry and document review.
1. ISO 19011:2018, Guidelines for auditing management systems, Clause 6.4.5, outlines methods for collecting information, including interviews (verbal evidence) and review of documents (documentary evidence).
2. ISO/IEC 27007:2020, Guidelines for auditing information security management systems, Clause 6.4.5, also specifies interviews and document review as primary methods for collecting and verifying information during an ISMS audit.
3. Von Solms, R., & Von Solms, B. (2009). Information Security Governance. Springer. DOI: 10.1007/978-0-387-79984-1. Chapter 6 discusses the audit process, where evidence gathering through interviews and inspection of records is a fundamental activity to verify the implementation and effectiveness of controls.
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