Which type of audit evidence could include logs from a security system?

Documentary evidence encompasses records or documentation that can substantiate claims during an audit. This includes both physical and digital documents, such as logs from a security system, which serve as official records of events or activities. Security system logs provide detailed accounts of access attempts, system alerts, and other relevant activities, which are vital for assessing the effectiveness of security controls and compliance with established policies.

In the context of an audit, documentary evidence is crucial because it provides tangible proof that can be reviewed and analyzed to ensure that an organization adheres to the necessary security standards and practices. Logs demonstrate operational effectiveness and can help identify areas for improvement, making them a key component of documentary evidence in an audit scenario.