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IIA-CIA-PART2 · Question #323

The internal audit activity has become aware of public complaints regarding the sales practices of telephone marketing personnel in a large organization. The internal auditors decide to review a…

The correct answer is A. Judgmental sampling. Judgmental sampling, also known as non-statistical sampling, is a technique where the internal auditor uses their professional judgment to select a sample that they believe is most representative of the population. In this scenario, the internal auditors are choosing to review…

Performing the Engagement

Question

The internal audit activity has become aware of public complaints regarding the sales practices of telephone marketing personnel in a large organization. The internal auditors decide to review a sample of all complaints within the last three months to ensure they are reflective of current marketing practices. Which of the following best describes this sampling technique?

Options

  • AJudgmental sampling
  • BRandom sampling
  • CDiscovery sampling
  • DStatistical sampling

How the community answered

(45 responses)
  • A
    93% (42)
  • B
    4% (2)
  • D
    2% (1)

Explanation

Judgmental sampling, also known as non-statistical sampling, is a technique where the internal auditor uses their professional judgment to select a sample that they believe is most representative of the population. In this scenario, the internal auditors are choosing to review a sample of complaints from the last three months based on their professional judgment that these complaints are reflective of current marketing practices. This method is particularly useful when the auditor has specific knowledge about the population that allows them to make informed

Topics

#judgmental sampling#sampling techniques#complaints review#audit procedures

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