Which type of evidence typically requires corroboration to be considered reliable?

Secondhand evidence is often derived from sources that did not directly experience or witness the event in question. This type of evidence tends to be less reliable because it is a secondary account that may be influenced by personal opinions, biases, or inaccuracies. Consequently, corroboration is essential to add credibility and validate the information presented in secondhand evidence.

In an audit or financial services context, corroboration helps to reinforce the overall reliability of the information, ensuring that findings and conclusions are based on accurate and trustworthy data. By obtaining additional evidence from other independent sources or firsthand witnesses, auditors can confirm the validity of the secondhand evidence, thus enhancing the reliability of their assessments and the overall quality of the audit process.