What good assurance evidence looks like

Good evidence connects a requirement to an observable control, an accountable owner, and a record that can be reviewed. It is specific enough to test and clear enough for the intended audience to understand.

Start with the claim you need to support. Work backward to the process, system, and record that demonstrate it, then confirm that the evidence is current, complete, and within the agreed scope.

This approach keeps assurance work focused on decisions rather than volume. It also makes gaps easier to prioritize and explain.