unified
UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
Auditors gather information that is relevant, reliable, and sufficient to support analyses and evaluations, applying appropriate analytical methods and tools. Deviations between the established criteria and the observed condition are analyzed and assessed for significance and developed into potential findings documenting condition, criteria, cause, and effect. Evidence and analyses are captured in workpapers.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Compliance, Audit & Assurance
- type
- detective
- category
- administrative
Details
- unified_id
- UC-AUDIT-13
- title
- Gather and analyze evidence to develop engagement findings
- statement
- Auditors gather information that is relevant, reliable, and sufficient to support analyses and evaluations, applying appropriate analytical methods and tools. Deviations between the established criteria and the observed condition are analyzed and assessed for significance and developed into potential findings documenting condition, criteria, cause, and effect. Evidence and analyses are captured in workpapers.
- domain
- Compliance, Audit & Assurance
- control_type
- detective
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 14
- coverage
- partial
- delta
- Principle 14 also spans evaluation of findings, recommendations and action plans, and engagement conclusions (Std 14.3-14.5 home) and engagement documentation (Std 14.6 home)
- relationship
- intersects_with
- framework
- iia-2024
- control_id
- Std 14.1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 14.2
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- Audit Fieldwork, Findings & Reporting tests UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- Fraud Risk Assessment & JE Testing operates UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- Substantive Testing & Data Analytics operates UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- Third-Party Vendor Assurance Engagement tests UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- Control Design Assessment tests UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings maps_to Std 14.2 — Analyses and Potential Engagement Findings
- framework
- iia-2024
- control_id
- Std 14.2
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- Process Narrative & Walkthrough tests UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- SOC 2 Trust Services Readiness tests UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- Cybersecurity Assurance Review operates UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- Control Walkthrough tests UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings maps_to Std 14.1 — Gathering Information for Analyses and Evaluation
- framework
- iia-2024
- control_id
- Std 14.1
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings mitigates Financial-statement fraud and management override
- strength
- related
- rationale
- Analytical evidence-gathering and deviation analysis can surface fictitious or override transactions for investigation.
- SOX Process Walkthrough operates UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- Interim Operating Effectiveness Testing operates UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- SOX IPE Validation tests UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- Fraud & Forensic Investigation Engagement operates UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- Internal Audit Engagement Lifecycle tests UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings
- UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings maps_to Principle 14 — Conduct Engagement Work
- framework
- iia-2024
- control_id
- Principle 14
- coverage
- partial
- delta
- Principle 14 also spans evaluation of findings, recommendations and action plans, and engagement conclusions (Std 14.3-14.5 home) and engagement documentation (Std 14.6 home)
- relationship
- intersects_with
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings mitigates Securities-law and SEC-reporting non-compliance
- strength
- related
- rationale
- ISO 27001 Certification Readiness tests UC-AUDIT-13 — Gather and analyze evidence to develop engagement findings