CompTIA Network+ Practice Test 2026 - Free Network+ Practice Questions and Exam Prep Guide

The asset database serves as a comprehensive inventory that includes details about an organization's physical and intellectual assets. During an audit, financial records, audits, and depreciation data are critical pieces of information. These details help auditors verify the accuracy and completeness of the organization’s financial statements, assess asset valuation, and ensure compliance with financial reporting standards.

Having access to up-to-date financial records allows auditors to trace the acquisition costs of assets and confirm that depreciation is calculated accurately according to the organization’s accounting policies. Audits often require a thorough analysis of asset usage and performance over time, making depreciation data crucial for understanding the financial impact of asset aging and obsolescence.

In contrast, current software development projects, network performance metrics, and employee performance reviews, while valuable in their respective contexts, do not directly relate to the financial aspects that audits typically focus on. Software projects may not be relevant to the asset valuation process, network metrics pertain to operational efficiency rather than financial overview, and employee reviews are related to human resources audits but are not typically included in asset audits. Thus, the information from financial records, auditing processes, and depreciation data emerges as the most pertinent for an audit context.