Relevance - Sources of evidence

The auditor obtains evidence either through compliance testing of the internal controls or through substantive tests of the information contained in the financial statements and the underlying records.  Where management establishes a system function of internal control they make definite assertions.  As far as internal controls are regarded, these assertions as:

1. Existence: that the controls exist or stayed;
2. Effectiveness: that not only does the control exist hence that it is effective;
3. Continuity: not only does it exists and is effective but the control operates throughout the period of intended reliance. Whether the auditor is carrying out the compliance tests, several evidence to confirm that these assertions is relevant.