Learn in the textbookThe System Audit Process (From Planning to Reporting and Follow-up)
DefinitionAudit evidence (監査証拠) is the records, documents and explanations an auditor obtains as the basis for evaluations and conclusions.
ExplanationEvidence comes from materials prepared by the audited department, interviews with the people involved, records kept in the system and similar sources. Unless the evidence is sufficient in both quantity and quality, the audit opinion carries no weight.
AnalogyIt is like the documentary evidence that supports a court ruling. A conclusion is accepted only when there is a record you can show, not just an impression.