Auditor competence is a combination of knowledge and skills. Which two of the following activities are predominately related to "knowledge"? (Choose two.)
A.
Communicate with the auditee
B.
Designing a checklist
C.
Determining how to seek evidence from the auditee
D.
Determining what evidence to gather
E.
Follow an audit trail deviating from the prepared checklist
D. Determining what evidence to collect
Why it's knowledge: This isn't about the act of collecting (which is a skill), but the cognitive process of knowing what to look for based on established criteria and understanding.
F. Understanding how to identify audit findings
Why it's knowledge: This involves the intellectual comprehension of the auditing process for finding non-conformities and the principles that define them. It's about recognizing what constitutes a finding based on a theoretical framework.
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ROCTW
3 weeks, 6 days ago