A cross-industry survey of 150 IT managers and technical staff showed that 20% of them admitted to cheating on an IT audit or knew someone that did. The auditor must confirm that what he/she is told conforms with the system or business reality. Information provided by an auditee should not be taken as gospel, the auditor must ensure that all audit artifacts are accurate and true. An auditor must understand the process behind the creation of that document in order to validate it. An auditor needs to apply professional skepticism in their relationship with auditees.”]
Source: https://www.csoonline.com/article/2137068/countering-auditor-deception.html