An external audit report is a form of confirmative evidence, as it provides third-party verification or validation of conformance to specified criteria.
According to the PECB Lead Auditor Guide – Domain 3, confirmative evidence includes documents like certifications, prior audit results, regulatory reports, and third-party assessments.
Such evidence supports or corroborates the auditor’s findings and helps build confidence in the audit conclusions — especially when reviewing AI systems that may require external validation for ethical or technical robustness.
[Reference: PECB Lead Auditor Guide – Domain 3: “Types of Audit Evidence,” Table: Types of Evidence (confirmative vs physical vs analytical), ISO 19011:2018 – Clause 6.4.5 (Collecting information), which recognizes external records as valid sources of evidence, ]
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