Certified Government Auditing Professional (CGAP) Practice Exam

In relation to audit findings, what is the role of validity in evidence evaluation?

1. It assesses whether evidence appropriately supports the findings

2. It ensures that evidence is gathered ethically

3. It measures the reliability of the information collected

4. It determines the sufficiency of the sample size used

The correct answer is: It assesses whether evidence appropriately supports the findings

The role of validity in evidence evaluation is to assess whether the evidence collected adequately and appropriately supports the audit findings. Validity refers to the extent to which the evidence accurately reflects the conditions or facts it is intended to represent. In the context of an audit, valid evidence is essential because it provides a foundation for conclusions drawn from the audit process. If the evidence is not valid, it cannot credibly support the findings, leading to potentially flawed conclusions and recommendations. While other options mention important aspects of evidence gathering, they do not specifically address the role of validity. For instance, ethical gathering of evidence focuses on compliance with legal and moral standards rather than the appropriateness of the evidence itself. Similarly, reliability pertains to the consistency and dependability of the information but does not directly correlate with the validity aspect. Finally, sufficiency of the sample size relates to the quantity of evidence collected, which is different from its validity. Thus, the primary function of validity is to ensure that the evidence is relevant and appropriate for substantiating the audit findings.