Audit Execution and Evidence
What you must know
Execution is where evidence is gathered, verified, and judged. Objective evidence is verifiable data - records, observations, measurements, interviews corroborated by documents. Know evidence types: physical observation, document/record review, interviews, and measurement. Understand the audit trail: trace a process from input to output, following the thread through records. Master interviewing technique: open questions to explore, closed questions to confirm, active listening, and avoiding leading questions. Know how to record findings with the four elements - criteria, evidence, finding statement, and significance - and how to classify nonconformities. Understand the difference between a finding and an opinion; findings must be supported by evidence the auditee can verify. Know how to handle disagreements and how to close out an audit with a closing meeting that confirms factual accuracy.
Traps in questions
A classic trap: an auditor sees a problem but has no record evidence - the correct action is to gather more evidence, not to write the finding on observation alone. Another is accepting verbal assurance as objective evidence without corroboration. Questions may confuse evidence (what was found) with conclusion (what it means). Watch for leading or interrogative questioning styles presented as best practice. Also beware findings written without a criterion - a finding must cite the requirement not met.
Worked example / rule of thumb
An auditor observes a technician skip a verification step. Correct handling: observe, confirm with the procedure and records, interview the technician and supervisor, then document criteria (procedure clause), evidence (observation + missing record), and significance. Rule of thumb: no criterion, no finding.
Exam angle
Scenario questions test whether you would gather more evidence, classify correctly, or overreach.