After areas have been appropriately scoped, what is the IS auditor's NEXT step in the selection for sampling?

The correct answer is A. Define the population for sampling. The standard audit sampling sequence is: (1) define scope, (2) define the population, (3) determine the sampling method, (4) calculate the sample size, (5) pull the sample. Defining the population comes immediately after scoping because every subsequent step - choosing a…

Submitted by kavita_s· Apr 18, 2026Information System Auditing Process

Question

After areas have been appropriately scoped, what is the IS auditor’s NEXT step in the selection for sampling?

Options

ADefine the population for sampling
BCalculate the sample size
CPull the sample
DDetermine the sampling method

How the community answered

(34 responses)

A
91% (31)
B
3% (1)
C
6% (2)

Explanation

The standard audit sampling sequence is: (1) define scope, (2) define the population, (3) determine the sampling method, (4) calculate the sample size, (5) pull the sample. Defining the population comes immediately after scoping because every subsequent step - choosing a method, computing a sample size, and actually pulling items - depends on knowing what the full set of items under examination is. Without a defined population, the auditor cannot determine an appropriate method (D), cannot calculate a meaningful sample size (B), and cannot pull a representative sample (C).

Topics

#IS audit sampling#Audit process steps#Population definition#Audit planning

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