Which of the following sampling methods is BEST suited for situations where even a single error is not acceptable?

The correct answer is C. Discovery sampling. Discovery sampling is best used when the objective is to detect at least one instance of an error or irregularity in a population. It is particularly suited for audits where the presence of even a single error, such as fraud or a critical control failure, is considered…

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

Question

Options

AAttribute sampling
BStratified sampling
CDiscovery sampling
DJudgmental sampling

How the community answered

(22 responses)

A
14% (3)
B
5% (1)
C
77% (17)
D
5% (1)

Explanation

Discovery sampling is best used when the objective is to detect at least one instance of an error or irregularity in a population. It is particularly suited for audits where the presence of even a single error, such as fraud or a critical control failure, is considered unacceptable.

Topics

#Audit sampling#Discovery sampling#Error detection#Sampling methods

Community Discussion

No community discussion yet for this question.

Full CISA Practice