While evaluating the reliability of audit evidence, the audit team identifies the following documents: Delivery challans prepared by the company…

While evaluating the reliability of audit evidence, the audit team identifies the following documents: Delivery challans prepared by the company evidencing dispatch of goods to a job worker Shipping bill details downloaded from the customs portal and stored in the company's system Bank statements downloaded from the bank's official portal and maintained in the company's records Supplier quotations received and stored in the company's official email inbox A discussion arises among the audit team regarding classification of these documents as internal or external audit evidence, particularly considering that some documents, although generated externally, are accessed through the company's system. The engagement partner emphasizes the importance of source and reliability of evidence in accordance with Standards on Auditing. Which of the following statements is most appropriate regarding the nature of audit evidence in the above case?