# Audit Evidence Collection Template

## Evidence Collection Plan

| Field | Value |
|-------|-------|
| Audit ID | [PA-YYYY-SEQ] |
| Audit Title | [Audit engagement title] |
| Audit Period | [Start date] to [End date] |
| Lead Auditor | [Name] |
| Plan Prepared By | [Name] |
| Plan Date | [YYYY-MM-DD] |

## Audit Objectives and Criteria

| # | Objective | Criteria | Evidence Types Required | Sampling Method |
|---|-----------|----------|------------------------|-----------------|
| 1 | [Objective description] | [Regulatory article / policy section] | [ ] Documentary [ ] Testimonial [ ] Observational [ ] Analytical | [ ] Random [ ] Stratified [ ] Risk-based [ ] Key item |
| 2 | [Objective description] | [Regulatory article / policy section] | [ ] Documentary [ ] Testimonial [ ] Observational [ ] Analytical | [ ] Random [ ] Stratified [ ] Risk-based [ ] Key item |
| 3 | [Objective description] | [Regulatory article / policy section] | [ ] Documentary [ ] Testimonial [ ] Observational [ ] Analytical | [ ] Random [ ] Stratified [ ] Risk-based [ ] Key item |

## Evidence Register

| Evidence ID | Type | Title | Source | Reliability | Criterion | Collected By | Date | Status |
|-------------|------|-------|--------|-------------|-----------|-------------|------|--------|
| EV-YYYY-001 | [ ] Doc [ ] Test [ ] Obs [ ] Ana | [Title] | [Source] | [ ] System [ ] 3rd Party [ ] Internal [ ] Self-Reported | [Criterion ref] | [Name] | [YYYY-MM-DD] | [ ] Collected [ ] Verified |
| EV-YYYY-002 | [ ] Doc [ ] Test [ ] Obs [ ] Ana | [Title] | [Source] | [ ] System [ ] 3rd Party [ ] Internal [ ] Self-Reported | [Criterion ref] | [Name] | [YYYY-MM-DD] | [ ] Collected [ ] Verified |

## Interview Schedule

| # | Interviewee | Role | Date | Time | Interviewer | Topics | Status |
|---|-------------|------|------|------|-------------|--------|--------|
| 1 | [Name] | [Title] | [YYYY-MM-DD] | [HH:MM] | [Auditor] | [Key topics] | [ ] Scheduled [ ] Complete [ ] Cancelled |
| 2 | [Name] | [Title] | [YYYY-MM-DD] | [HH:MM] | [Auditor] | [Key topics] | [ ] Scheduled [ ] Complete [ ] Cancelled |

## Interview Notes Template

| Field | Value |
|-------|-------|
| Interview ID | [INT-YYYY-SEQ] |
| Interviewee | [Name, Title] |
| Date/Time | [YYYY-MM-DD HH:MM] |
| Interviewer | [Name] |
| Duration | [Minutes] |

**Key Questions and Responses**:

| # | Question | Response Summary |
|---|----------|-----------------|
| 1 | [Question] | [Response] |
| 2 | [Question] | [Response] |

**Documents Referenced**: [List any documents the interviewee mentioned or provided]

**Follow-up Actions**: [Any additional evidence to request]

**Interviewee Confirmation**: [ ] Confirmed accurate [ ] Corrections requested [Date: YYYY-MM-DD]

## System Walkthrough Record

| Field | Value |
|-------|-------|
| Walkthrough ID | [WT-YYYY-SEQ] |
| System | [System name] |
| Demonstrated By | [Name, Title] |
| Date | [YYYY-MM-DD] |
| Auditor | [Name] |

**Controls Observed**:

| # | Control | Expected Behavior | Observed Behavior | Screenshot Ref | Pass/Fail |
|---|---------|-------------------|-------------------|----------------|-----------|
| 1 | [Control name] | [Expected] | [Observed] | [EV-ref] | [ ] Pass [ ] Fail |
| 2 | [Control name] | [Expected] | [Observed] | [EV-ref] | [ ] Pass [ ] Fail |

## Evidence Sufficiency Assessment

| Criterion | Evidence Count | Types Covered | Avg Reliability | Sufficient | Gap Action |
|-----------|---------------|---------------|-----------------|------------|------------|
| [Criterion 1] | [N] | [Types] | [Score/5] | [ ] Yes [ ] No | [Action if insufficient] |
| [Criterion 2] | [N] | [Types] | [Score/5] | [ ] Yes [ ] No | [Action if insufficient] |

## Chain of Custody Log

| Evidence ID | Action | From | To | Date | Time | Signature |
|-------------|--------|------|-----|------|------|-----------|
| [EV-ref] | Collected | [Source] | [Auditor] | [YYYY-MM-DD] | [HH:MM] | [Name] |
| [EV-ref] | Transferred | [Auditor] | [Repository] | [YYYY-MM-DD] | [HH:MM] | [Name] |

---

**Evidence Package Sign-off**:

| Role | Name | Date | Signature |
|------|------|------|-----------|
| Lead Auditor | [Name] | [YYYY-MM-DD] | [Signature] |
| Audit Manager | [Name] | [YYYY-MM-DD] | [Signature] |