---
sourceDocument: Brazil Governance, Risk, and Compliance
sourceDocumentLink: https://www.servicenow.com/docs/r/governance-risk-compliance

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    - brazil

ft:locale :

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ft:publication_title :

    - Brazil Governance, Risk, and Compliance

ft:clusterId :

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    - grc

workflow :

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---

# Audit evidence request

# Evidence request {#ariaid-title1}

Release version: Brazil  
Updated September 10, 2026  
![](https://www.servicenow.com/docs/portal-asset/ico-clock) 2 minutes to read  
Evidence request is used by audit and compliance teams for requesting supporting
documents during an audit. Auditors and compliance teams require these documents from the first
line of defense.

Evidence is all the information used by an auditor in determining the audit opinion. Evidence
includes the information contained in the accounting records underlying the financial statements
and other information. Evidence is cumulative in nature. It includes evidence obtained from audit
procedures performed during the audit. Evidence may also include audit evidence obtained from
other sources such as previous audits.  
An evidence request is frequently introduced during the audit preparation or the planning phase after the audit announcement. The documents requested are used by the audit team to understand the in-scope controls and processes, and to begin fieldwork testing. As an audit progresses through various stages, the audit team frequently adds new requests to the list. The compliance teams use the collected evidence for control testing. Starting with the latest release, unplanned evidence request is supported by Audit Management and Policy and Compliance Management. The following are the benefits of the evidence request feature:

* Helps the second line and third line of defense create and send evidence requests quickly, manage requests and evidence efficiently, and set due dates for evidence submission. Compliance teams can request evidence from control owners, business stakeholders, and process owners. Audit teams can request evidence from control owners, business stakeholders, process owners, and compliance teams.
* Streamlines communication by eliminating multiple emails and providing improved communication channels between requesters and assignees. You can send email reminders to assignees, and assignees can provide evidence directly from the Service Portal.
* Enables simplified manager approval of evidence requests based on various criteria, such as confidentiality and criticality. Improved confidentiality constraints prevent unauthorized persons from viewing request information.
* Allows assignees to store evidence in a common evidence folder, such as Box or SharePoint.
* Enables requesters to create a simplified two-step flow (Evidence request → Evidence response) by selecting Skip collection detail. Assignees can add evidence directly using the New button on the Evidence related list. For more information, see [Request evidence for audit using two-step process](https://www.servicenow.com/docs/Fy9m64TpUK_C_TMAR5Nnxg "Request evidence at any stage during an audit. The details about the items for which evidence is requested are also provided to the person responsible for providing the evidence.").
* Store supporting documents in Microsoft Word or PDF formats on evidence, engagement, and control test records. Use the ServiceNow Otto® panel to ask questions or summarize documents. Use voice assist to enable voice chat and audio summaries. For more information, see [Using Document Management System in Audit Workspace](https://www.servicenow.com/docs/jZCsHcYod4wavrEmPGyN2w "The Document Management System in Audit Workspace provides a centralized repository for storing and managing documents in engagements, control tests, and evidence records. The Documents panel is a native side pane that allows you to store, version, and control access to documents.").
{#evidence-request__ul_vn5_t2z_mmb}

Evidence can be requested from an engagement and all audit tables. To understand how to request
evidence, refer to [Request evidence for audit using two-step process](https://www.servicenow.com/docs/Fy9m64TpUK_C_TMAR5Nnxg "Request evidence at any stage during an audit. The details about the items for which evidence is requested are also provided to the person responsible for providing the evidence.").