CISA Information System Auditing Process Practice Question
Which of the following best describes the primary advantage of using statistical sampling over non-statistical sampling in an IS audit?
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
It provides a basis for quantifying sampling risk and projecting results to the population.
Statistical sampling allows the auditor to quantify sampling risk and project results to the population with a measurable confidence level, unlike non-statistical sampling.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
It is more effective for detecting fraud than non-statistical sampling.
Why it's wrong here
Neither method is inherently more effective for fraud detection; it depends on the population and sample design.
- ✗
It ensures that all items in the population are tested.
Why it's wrong here
Sampling, by definition, tests only a subset of the population.
- ✓
It provides a basis for quantifying sampling risk and projecting results to the population.
Why this is correct
Statistical sampling allows the auditor to measure and control sampling risk and make statistical inferences.
- ✗
It requires less auditor judgment and is easier to apply.
Why it's wrong here
Statistical sampling still requires judgment and is often more complex.
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JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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