What information should be included in the documentation of sample testing observations?

The inclusion of date and time of testing, as well as the type of samples used, is vital for the documentation of sample testing observations because it establishes a clear and precise context for the audit findings. This information helps to ensure that the testing can be replicated or verified by others in the future, enhancing the reliability and credibility of the audit process. By documenting the specific timing, one can correlate results with relevant events or changes in the organization or environment. Furthermore, knowing the types of samples used allows for an accurate assessment of the scope and relevance of the findings, ensuring that the observations are applicable to the broader audit objectives. This level of detail in the documentation also aids in compliance tracking and helps maintain a thorough audit trail, which is essential for supporting conclusions drawn from the sample testing.