What is the most suitable approach for collecting evidence in an organization with a detailed operational procedure?

The most suitable approach for collecting evidence in an organization with a detailed operational procedure is to review the procedure and observe the related implemented activities. This approach is effective because it combines an understanding of the documented processes with real-world application.

By reviewing the procedure, the auditor or individual collecting evidence gains insight into the organization's expectations, standards, and methodologies. This provides a framework for what the operations should look like if they are functioning correctly.

Furthermore, observing the related implemented activities allows for a verification of compliance between what is documented and what is actually being performed. This dual approach not only confirms that the procedures are being followed but also identifies any discrepancies or areas for improvement in practice.

In scenarios where only interviews or observation of operations are conducted without the context provided by reviewing the procedure, there is a risk of misunderstanding or misinterpreting the processes. Additionally, disregarding the need for evidence collection entirely when a procedure is deemed detailed can lead to complacency, potentially overlooking operational deficiencies that may not be evident in the documentation alone. Thus, the correct choice provides a comprehensive means of evidence collection that effectively aligns documented processes with actual practices.