Re: Degree of evidence
Considering the fact that the question is about internal auditing (Ka pilo has opened this in ISO 19011 - Quality and Environmental Management Systems Auditing > Internal Auditing) this is exactly what I was having in my mind. The internal auditor must to a great extent be able to see an objective evidence that supports a statement of evidence , and on the other side again look for evidence when the auditee states " All is well "
Then comes the systemic part of the evidence. The internal auditor must further look for any systemic fault rather than a one off case.
It is not uncommon for many in internal audit to just write NC about missing signature and missing form number and such.
A seen evidence and mention of same in the NC statement is far better than just a heard evidence.
That said, it is helpful to consider that the organization will very likely be interested in tangible evidence so I am disinclined to simply say "So-and-so said such-and-such" as a writeup because people can say anything. They may be mistaken from lack of insight, exaggerating, suffer momentary confusion and so on.
Then comes the systemic part of the evidence. The internal auditor must further look for any systemic fault rather than a one off case.
It is not uncommon for many in internal audit to just write NC about missing signature and missing form number and such.
A seen evidence and mention of same in the NC statement is far better than just a heard evidence.
