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While conducting a system configuration audit, what is the most effective evidence that supports the existing system configuration settings?
Standard report with configuration values spooled from the system by the IS auditor
System configuration values imported to a spreadsheet by the system administrator
Annual review of approved system configuration settings by the business owner
Dated screenshot of the system configurations by the system administrator
Evidence obtained directly from the source by an IS auditor is more reliable than information provided by a system administrator or a business owner because the IS auditor does not have a vested interest in the outcome of the audit. Evidence provided that is not system-generated information could be modified before it is presented to an IS auditor, and therefore it may not be as reliable as evidence obtained by the IS auditor. For example, a system administrator could change the settings or modify the graphic image before taking a screenshot. The annual review provided by a business owner may not reflect current information.
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