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 by Construction practice Audit Evidence Designing systems so that operating them produces the audit evidence automatically, rather than reconstructing it from screenshots when an assessment arrives.
Evidence By-Product Evidence Automation, Continuous Evidence practice Audit Evidence Audit evidence produced automatically by the control operating, rather than assembled by engineers before each audit.
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.