Term Kind Topic What it is
Audit Evidence concept Audit Evidence Durable, tamper-resistant records demonstrating that a control operated as described, for every instance in the period under review.
Evidence Retention Window Evidence Window, Assurance Retention Horizon concept Audit Evidence The span for which control evidence has to stay reproducible - the assurance period plus report lag plus the next cycle - which is routinely far longer than the retention anyone set on the systems that hold it.