Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 113

An internal auditor conducted interviews with several employees, documented the interviews, analyzed the summaries, and drew a number of conclusions. What sort of audit evidence has the internal auditor primarily obtained?

Answer options

• A. Documentary evidence.
• B. Testimonial evidence.
• C. Analytical evidence.
• D. Physical evidence.

Correct answer: B

Explanation

The internal auditor primarily obtained testimonial evidence as it includes the insights and statements provided by employees during the interviews. Documentary evidence would pertain to written materials, analytical evidence involves data analysis, and physical evidence refers to tangible items, none of which were the main focus of the auditor's process.