Inquiries of management usually do not provide very convincing evidence about the existence and rights assertions.
Question also found in study guide

Question

Quizplus · Accepted Answer

Management inquiries may not provide reliable evidence as they may have a vested interest in presenting information in a favorable light or may lack knowledge about certain aspects. Therefore, it is important to rely on other sources of evidence to support existence and rights assertions.

Inquiries of Management Usually Do Not Provide Very Convincing Evidence