Which of the following would normally be the MOST reliable evidence for an auditor?
A . A confirmation letter received from a third party verifying an account balance
B . Assurance from line management that an application is working as designed
C . Trend data obtained from World Wide Web (Internet) sources
D . Ratio analysts developed by the IS auditor from reports supplied by line management
Answer: A
Explanation:
Evidence obtained from independent third parties almost always is considered to be the most reliable. Choices B, C and D would not be considered as reliable.