Diba BES · 7 October 2026

Audit evidence index

An evidence index tells a reviewer where the relevant record is and whether it is current and available. It does not decide whether the record satisfies the criterion.

Your working record

Agreed criterion/topicEvidence referenceVersion/dateOwnerAvailabilityOpen question

Illustrative example — not client evidence

Agreed criterion/topicEvidence referenceVersion/dateOwnerAvailabilityOpen question
Action closure processExample action register / item A-01Record current issue dateOperations coordinatorPartialVerification record not located

Using this record

  1. List agreed audit topics.
  2. Add current evidence references and owners.
  3. Mark missing, partial or superseded records.
  4. Arrange appropriate access with the reviewer.