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What (who) is audit evidence - definition
Audit evidence
Audit evidence is evidence obtained by auditors during a financial audit and recorded in the audit working papers.
Audit trail
CHRONOLOGICAL RECORD OF EVENTS OR TRANSACTIONS THAT PROVIDE DOCUMENTARY EVIDENCE OF THE SEQUENCE OF ACTIVITIES THAT HAVE AFFECTED AT ANY TIME A SPECIFIC OPERATION, PROCEDURE, OR EVENT
Audit Trail; Audit log
An audit trail (also called audit log) is a security-relevant chronological record, set of records, and/or destination and source of records that provide documentary evidence of the sequence of activities that have affected at any time a specific operation, procedure, event, or device. Audit records typically result from activities such as financial transactions, scientific research and health care data transactions, or communications by individual people, systems, accounts, or other entities.
tainted evidence
ANY INFORMATION CREATED OR OBTAINED ILLEGALLY, MOST OFTEN BUT NOT LIMITED TO, TO SWAY A VERDICT IN COURT
Falsification of evidence; Falsification of Evidence; Forged evidence; Tainted evidence; Fabricating evidence; Planting evidence; Wrong evidence; Suppressed evidence; Falsified evidence; Falsifying evidence; Fake evidence; Planted evidence; Flawed evidence
n. in a criminal trial, information which has been obtained by illegal means or has been traced through evidence acquired by illegal search and/or seizure. This evidence is called "fruit of the poisonous tree" and is not admissible in court.
See also: fruit of the poisonous tree probable cause search and seizure search warrant
Examples of use of audit evidence
1. Code of practice The code of practice laid out in the consultation document would require NHS bodies to have÷ Appropriate systems to minimise the risk of infection A director of infection prevention and control A Board–approved infection control programme A Board–approved cleaning strategy Training for all staff Audit evidence that policies are implemented and reviewed Relevant elements of the code will be reflected in regulatory arrangements under the Care Standards Act 2000 so that private healthcare establishments and care homes are also subject to higher infection control standards.