Certificate of Cloud Auditing Knowledge (CCAK) — Question 97

If the degree of verification for information shared with the auditor during an audit is low, the auditor should:

Answer options

• A. reject the information as audit evidence.
• B. stop evaluating the requirement altogether and review other audit areas.
• C. delve deeper to obtain the required information to decide conclusively.
• D. use professional judgment to determine the degree of reliance that can be placed on the information as evidence.

Correct answer: D

Explanation

The correct answer is D because the auditor must use their professional judgment to evaluate the reliability of the information. Options A and B are incorrect as rejecting evidence outright or stopping the evaluation does not align with thorough auditing practices. Option C, while it suggests further investigation, does not acknowledge the auditor's need to assess the reliability of the information first.