What must the records associated with required audits include?

• A. The audit start time only
• B. The date of completion and the signature of the person who verified the data
• C. The time spent auditing
• D. The badge numbers audited

Answer: (B)

Records for required audits must have a clear, auditable trail that shows when the audit was completed and who validated the results. The date of completion provides a precise timestamp for when the findings were finalized, which is essential for timelines, compliance checks, and historical reference. The signature of the person who verified the data offers accountability, confirming that a qualified individual reviewed and authenticated the audit results. This combination makes the record verifiable and non-repudiable, which is why it’s the best choice. While other details like the start time, time spent auditing, or the badge numbers audited can be part of the process, they do not provide the essential evidence of completion and verification that regulators or auditors rely on.