--- title: Evidence request description: Evidence request is used by audit and compliance teams for requesting supporting documents during an audit. Auditors and compliance teams require these documents from the first line of defense. locale: en-US canonical_url: https://www.servicenow.com/docs/r/australia/governance-risk-compliance/audit-management/evidence-request.html release: australia product: Audit Management classification: audit-management topic_type: concept last_updated: "2026-08-24" reading_time_minutes: 2 breadcrumb: [Audit Management overview, Audit Management, Governance, Risk, and Compliance] --- # Evidence request Evidence request is used by audit and compliance teams for requesting supporting documents during an audit. Auditors and compliance teams require these documents from the first line of defense. Evidence is all the information used by an auditor in determining the audit opinion. Evidence includes the information contained in the accounting records underlying the financial statements and other information. Evidence is cumulative in nature. It includes evidence obtained from audit procedures performed during the audit. Evidence may also include audit evidence obtained from other sources such as previous audits. An evidence request is frequently introduced during the audit preparation or the planning phase after the audit announcement. The documents requested are used by the audit team to understand the in-scope controls and processes, and to begin fieldwork testing. As an audit progresses through various stages, the audit team frequently adds new requests to the list. The compliance teams use the collected evidence for control testing. Starting with the latest release, unplanned evidence request is supported by Audit Management and Policy and Compliance Management. The following are the benefits of the evidence request feature: - Helps the second line and third line of defense create and send evidence requests quickly, manage requests and evidence efficiently, and set due dates for evidence submission. Compliance teams can request evidence from control owners, business stakeholders, and process owners. Audit teams can request evidence from control owners, business stakeholders, process owners, and compliance teams. - Streamlines communication by eliminating multiple emails and providing improved communication channels between requesters and assignees. You can send email reminders to assignees, and assignees can provide evidence directly from the Service Portal. - Enables simplified manager approval of evidence requests based on various criteria, such as confidentiality and criticality. Improved confidentiality constraints prevent unauthorized persons from viewing request information. - Allows assignees to store evidence in a common evidence folder, such as Box or SharePoint. - Enables requesters to create a simplified two-step flow \(Evidence request → Evidence response\) by selecting **Skip collection detail**. Assignees can add evidence directly using the **New** button on the Evidence related list. For more information, see [Request evidence for audit using two-step process](https://raw.githubusercontent.com/ServiceNow/ServiceNowDocs/australia/markdown/australia/governance-risk-compliance/audit-management/request-evidence.md). - Store supporting documents in Microsoft Word or PDF formats on evidence, engagement, and control test records. Use the ServiceNow Otto® panel to ask questions or summarize documents. Use voice assist to enable voice chat and audio summaries. For more information, see [Using Document Management System in Audit Workspace](https://raw.githubusercontent.com/ServiceNow/ServiceNowDocs/australia/markdown/australia/governance-risk-compliance/audit-management/manage-documents-panel.md). Evidence can be requested from an engagement and all audit tables. To understand how to request evidence, refer to [Request evidence for audit using two-step process](https://raw.githubusercontent.com/ServiceNow/ServiceNowDocs/australia/markdown/australia/governance-risk-compliance/audit-management/request-evidence.md).