Certified Quality Auditor (CQA) Prasctice Exam

What type of evidence is considered most reliable in an audit?

1. Documented internal procedures

2. Statements from management

3. Third-party confirmations

4. Emails from employees

The correct answer is: Third-party confirmations

Third-party confirmations are considered the most reliable type of evidence in an audit because they provide an independent verification of information. These confirmations come directly from an external source, such as a bank, supplier, or customer, and they carry a higher level of credibility due to the absence of bias. This independent corroboration adds significant weight to the evidence, as it helps auditors validate the claims made by the organization being audited. In contrast, while documented internal procedures are important for understanding how an organization operates, they reflect the company's own policies and can be subject to internal bias. Statements from management, though potentially insightful, may also be influenced by their own interests and do not offer independent confirmation. Emails from employees can provide useful information but often lack the level of reliability and independence that third-party confirmations possess, as they can be easily misinterpreted or may not provide a complete picture. Overall, third-party confirmations are crucial for establishing trustworthiness in the evidence gathered during an audit.