ABSTRACT
Evidence is "something that furnishes proof," or "that which tends to prove or disprove something; ground for belief. Evidence has many forms: Testimonial type of evidence consists of verbal or written statements made by others, especially those who perform the work being audited and documents type of evidence consists of reviewing already existing information such as letters, contracts, records, invoices, and reports. The quality of evidence is also subject to the level of authoritativeness of the source. Evidence is more persuasive if it is produced or provided by someone who wields a great degree of authority, prestige or expertise on the subject. Internal auditors collect evidence to convincingly answer the audit questions. This evidence must be sufficient, reliable, relevant and useful. There are different types of audit evidence, including verbal and written testimony, observation and inspection of conditions and activities, documents, and the calculation of figures to verify their accuracy.
