According to IIA guidance which of the following represents sufficient information?

According to the IIA guidance, sufficient information is defined as information that is factual, adequate, and convincing. This means that the information gathered during an audit must be based on verifiable facts, must be enough to form a reasonable conclusion, and must be persuasive enough to support the audit findings and recommendations. Ensuring information meets these criteria is essential for the credibility and reliability of the audit process.

IIA Standard 2310: "Identifying Information"

IIA Practice Advisory 2310-1: "Identifying Information"