Audit evidence refers to the comprehensive body of information collected and analyzed by auditors to form objective conclusions about an organization's security controls, operational practices, and compliance status. In cybersecurity contexts, this evidence serves as the verifiable foundation for assessing the implementation and effectiveness of security measures, including access management protocols, incident response mechanisms, and data protection strategies.

Common forms of audit evidence include system logs, configuration files, documented policies and procedures, vulnerability assessment reports, penetration testing results, change management records, contractual agreements, and interview transcripts. The sufficiency and appropriateness of collected evidence are critical factors that enable auditors to render reliable judgments about an organization's adherence to regulatory requirements, industry standards such as ISO 27001, and internal security policies governing sensitive information assets.