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Exam ISO-IEC-42001-Lead-Auditor Topic 4 Question 199 Discussion

Actual exam question for PECB's ISO-IEC-42001-Lead-Auditor exam
Question #: 199
Topic #: 4
What type of evidence is an external audit report?

Suggested Answer: B Vote an answer

Anexternal audit reportis a form ofconfirmative evidence, as it providesthird-party verificationor validation of conformance to specified criteria.
According to the PECB Lead Auditor Guide - Domain 3,confirmative evidenceincludesdocuments 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 reviewingAI 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

by Murray at May 21, 2026, 09:22 AM

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