Is Python output by itself sufficient audit evidence?
author: AcadiFi Team
Answer:
No. Python output can support audit evidence, but it is rarely sufficient by itself. The auditor must show that the source data was appropriate, the logic matched the control criteria, transformations were documented, and exceptions were investigated.
A reviewer should be able to understand the audit trail: source extract, completeness checks, script logic, result counts, exception follow-up, and conclusion. If the output is just a spreadsheet of flags with no evidence of population validation or logic review, the workpaper is weak.
For CIA purposes, analytics improve coverage and efficiency, but they do not remove the need for relevant, reliable, and sufficient evidence.
Master CIA Part 2 with our CIA Course
45 lessons · 90+ hours· Expert instruction
Related Questions
What should an auditor do if a supervisor weakens a supported finding?
How should auditors prepare for a technical exit meeting?
When should audit quality concerns be escalated beyond the engagement team?
How does business knowledge affect internal audit quality?
Where should an auditor begin a full-company internal control audit?
Join the Discussion
Ask questions and get expert answers.