Section: Volume E

Section: Volume C

The internal auditor has primarily obtained testimonial evidence. Testimonial evidence is derived from interviews, discussions, and responses from employees or other parties. It involves collecting and analyzing verbal information to draw conclusions, which is precisely what the auditor did by conducting interviews, documenting them, analyzing the summaries, and drawing conclusions based on this information.
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IIA Standards: 2310 - Identifying Information
IIA Practice Guide: Audit Evidence

Primary Responsibilities: For entry-level internal auditors, the primary responsibilities focus on learning and supporting tasks. Documentation is a key responsibility as it involves recording the findings and work performed during an audit engagement. This helps in building a foundation for understanding audit processes and methodologies.
IIA's Global Internal Audit Competency Framework emphasizes documentation as a core skill for entry-level auditors.
Other Responsibilities:
Leadership: Typically a responsibility for more experienced auditors.
Analysis and Reporting: While entry-level auditors may assist with analysis and reporting, these tasks are generally more advanced and require a deeper understanding of audit processes.