What type of evidence is commonly characterized by its ability to support conclusions indirectly?

Prepare for the Certified Financial Services Auditor Exam. Master key concepts with interactive quizzes and detailed explanations. Excel in your exam!

Corroborative evidence is known for its role in supporting conclusions indirectly. This type of evidence typically enhances the reliability of primary evidence by providing additional context or confirmation but does not serve as direct proof of a fact or conclusion on its own. Instead, corroborative evidence works alongside primary evidence to strengthen an overall argument or finding, often by showing consistency across different sources or types of information.

When conducting audits or assessments, corroborative evidence is invaluable because it helps to build a more comprehensive picture. By relying on various forms of supporting evidence that align or agree with each other, auditors can reinforce their conclusions and increase their confidence in the accuracy of their findings.

In contrast, primary evidence refers directly to the original source or direct proof of an assertion. Secondary evidence, on the other hand, provides information indirectly, often relying on interpretations or summaries of primary sources but lacks the direct connection that corroborative evidence might have. Documentary evidence is a broader category encompassing various types of written documents that can include both primary and secondary evidence. Therefore, corroborative evidence specifically highlights its indirect support role in validating findings.

Subscribe

Get the latest from Examzify

You can unsubscribe at any time. Read our privacy policy