What is Evidence (in governance)?
In governance, evidence is the recorded material that shows a control exists and operates, or that a decision or assessment was carried out, such as a signed policy, test results, logs, a completed assessment or a review record. Good evidence is dated, attributable and linked to the control or obligation it supports.
Evidence is what makes a claim checkable by an auditor. Practical points include setting review or expiry dates, recording who supplied it, and keeping an exportable index. A statement that a control exists is not evidence; the artefact that proves it is.