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CISA Practice Question: Is the most important factor to consider when…
Which of the following is the most important factor to consider when determining sample size for a compliance test?
⚠ Common exam trap
Many candidates confuse 'expected error rate' (a planning estimate) with 'tolerable error rate' (the maximum acceptable deviation), mistakenly thinking the expected rate is more important because it seems to reflect reality, but the tolerable rate is the key risk-based parameter that governs sample size.
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
✓
Tolerable error rate
In compliance testing (attribute sampling), the tolerable error rate is the maximum deviation rate from a control that the auditor is willing to accept without concluding the control is ineffective. It directly determines the required sample size because a lower tolerable error rate demands a larger sample to achieve sufficient precision, while a higher rate allows a smaller sample. This factor is more critical than others because it sets the boundary for the auditor's risk assessment.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Tolerable error rate
Why this is correct
Tolerable error rate is the primary driver; lower rates require larger samples.
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Expected error rate
Why it's wrong here
Expected error rate affects sample size but is not the most important factor.
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Population size
Why it's wrong here
Population size has a small impact on sample size for large populations.
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Sampling method
Why it's wrong here
Sampling method affects selection but not the fundamental sample size determination.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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