Audit Evidence
From Records to Evidence
Why audit evidence is a process, not a download.
Accounting systems report activity. Evidence proves it.
The distinction matters when a business needs to defend a position, reconstruct a period, or show that a record has not simply been assembled after the fact.
Reports are useful. Evidence is stronger when it has context, provenance, and repeatability.
Evidence Needs Context
- Who produced it
- When it was captured
- What system it came from
- What changed afterwards
- Whether the same result can be reproduced
The goal is not more files. The goal is defensible memory.