Standard 2310 – Identifying Information
Internal auditors must identify sufficient, reliable, relevant, and useful information to
achieve the engagement’s objectives.
Interpretation:
Sufficient information is factual, adequate, and convincing so that a prudent, informed
person would reach the same conclusions as the auditor. Reliable information is the best
attainable information through the use of appropriate engagement techniques. Relevant
information supports engagement observations and recommendations and is consistent
with the objectives for the engagement. Useful information helps the organization meet its
goals.
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lely55
2 months ago