Audit evidence must be objective and verifiable, meaning that it can be confirmed through observation, documentation, or reproducible results. This is a foundational principle of auditing as per:
ISO 19011:2018 – Clause 3.8 defines audit evidence as "records, statements of fact or other information which are relevant to the audit criteria and verifiable."
This principle is also emphasized in ISO/IEC 42001 during internal audits (Clause 9.2), ensuring that conclusions are based on factual, traceable, and confirmable data.
Verifiability ensures the credibility and reliability of audit findings, especially critical in evaluating AIMS due to the complexity and potential subjectivity of AI behaviors.
[Reference: ISO 19011:2018 – Clause 3.8; Principle of evidence-based approach, ISO/IEC 42001:2023 – Clause 9.2.2 (Internal audit process), PECB Lead Auditor Guide – Domain 3: “Audit Evidence and Findings”, ===========]
