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Governance, Risk, Audit & Privacy · Intermediate

Sufficient Appropriate Evidence

Audit evidence that is adequate in quantity and of suitable quality to support conclusions.

Definition

Sufficiency relates to quantity, which depends on risk and evidence quality. Appropriateness relates to relevance to the objective and reliability. Both are needed to support findings and opinions under ISACA and IIA standards.

Example

Twenty-five samples of approved changes with tickets and test results provide sufficient appropriate evidence for change control.

Exam tip

More poor-quality evidence does not compensate for unreliable evidence.

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