How much audit evidence is enough to draw a factual finding?

Posted by Craig Thornton

This is a video series from Mango partner Andrew Thornhill from IRM Systems in Melbourne, Australia.

In this blog Andrew will cover a critical question from an auditor’s perspective - how do I know I have enough evidence to be able to draw a factual findings of either conformance or non-conformance?




It is important to understand, that in auditing you’re usually looking at a subset of the available evidence, not a 100% of the evidence.  Here you will find tips on how to determine:

  1. How many records do I need to request?
  2. How many people do I need to interview?
  3. How many observations do I need to make before I can draw a factual finding?

Tags: ISO, Compliance, External Audit, Audits & Inspections, Internal Audit