ETQ021
Apply evidence triangulation—combining internal records with external confirmations and analytics—to meet IIA sufficiency standards when independent sources are unavailable.
CyberTRIZ analysis · Audit contradiction ETQ021 · one of 8,235 worked contradictions published by CyberTRIZ.AI
Regulations
Evidence Independence vs Evidence Availability
Business ContextEvidence obtained independently of the audited process can provide stronger assurance, but independent sources may be unavailable, costly, delayed, or incomplete. Internally generated evidence is usually easier to obtain but may depend on the controls or individuals being evaluated.
Audit TRIZ ResolutionUse evidence triangulation rather than requiring every item to originate independently. Internally generated evidence can be combined with system records, external confirmation, analytical consistency, observation, or other sources to establish sufficient reliability.
Applicable TRIZ Principles
Principle 5 – Merging combines complementary evidence sources to strengthen assurance.
Principle 3 – Local Quality varies corroboration requirements according to evidence risk.
Principle 24 – Intermediary uses independent verification mechanisms where direct independent evidence is unavailable.
Expected Outcome
Greater evidence availability
Preserved evidentiary reliability
Reduced collection delays
Stronger corroboration
Decision Indicators
Engagements stall while auditors wait for independent evidence that adds limited value.
Management-generated information is accepted without corroboration.
Evidence reliability is judged primarily by source rather than supporting controls.
Auditors reject useful internal evidence automatically.
Significant conclusions depend entirely on information produced by the audited process.