Q: 2
Scenario 3: NightCore is a multinational technology company based in the United States that focuses
on e-commerce, cloud computing, digital streaming, and artificial intelligence. After having an
information security management system (ISMS) implemented for over 8 months, they contracted a
certification body to conduct a third party audit in order to get certified against ISO/IEC 27001.
The certification body set up a team of seven auditors. Jack, the most experienced auditor, was
assigned as the audit team leader. Over the years, he received many well known certifications, such
as the ISO/IEC 27001 Lead Auditor, CISA, CISSP, and CISM.
Jack conducted thorough analyses on each phase of the ISMS audit, by studying and evaluating every
information security requirement and control that was implemented by NightCore. During stage 2
audit. Jack detected several nonconformities. After comparing the number of purchased invoices for
software licenses with the software inventory, Jack found out that the company has been using the
illegal versions of a software for many computers. He decided to ask for an explanation from the top
management about this nonconformity and see whether they were aware about this. His next step
was to audit NightCore's IT Department. The top management assigned Tom, NightCore's system
administrator, to act as a guide and accompany Jack and the audit team toward the inner workings of
their system and their digital assets infrastructure.
While interviewing a member of the Department of Finance, the auditors discovered that the
company had recently made some unusual large transactions to one of their consultants. After
gathering all the necessary details regarding the transactions. Jack decided to directly interview the
top management.
When discussing about the first nonconformity, the top management told Jack that they willingly
decided to use a copied software over the original one since it was cheaper. Jack explained to the top
management of NightCore that using illegal versions of software is against the requirements of
ISO/IEC 27001 and the national laws and regulations. However, they seemed to be fine with it.
Several months after the audit, Jack sold some of NightCore's information that he collected during
the audit for a huge amount of money to competitors of NightCore.
Based on this scenario, answer the following question:
What type of audit evidence has Jack collected when he identified the first nonconformity regarding
the software? Refer to scenario 3.
Options
Discussion
Call it A. Comparing invoices and inventories looks like analysis, not just pure math. Analytical evidence makes sense here, I think.
A for me
C tbh. The question uses exact counts (number of invoices vs inventory), which matches mathematical evidence more than analytical. Some people pick A by mistake since both involve reviewing records, but official practice leans toward C here.
I don’t think it’s A. C, based on official guides and practice questions.
C here, not A. This is about Jack counting and matching exact numbers of licenses vs inventory, so that's clearly mathematical evidence, not just analysis. Seen similar distinction on other exam reports.
Seems more like A in this context. Analytical evidence since it's about reviewing and comparing documents, not just calculations.
Pretty confident it's C. That's numerical comparison, so fits the definition of mathematical evidence here.
Its A for me. Comparing invoices to inventory sounds like analytical evidence because he's analyzing records to find gaps, rather than just crunching numbers directly. Could be wrong, but that's how I've seen similar audit questions go. The scenario is described really clearly here.
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