Exam IIA-CIA-Part2 topic 5 question 232 discussion

Actual exam question from IIA's IIA-CIA-Part2

Question #: 232
Topic #: 5

An internal auditor is using the discovery sampling technique. She has not completed the analysis, but she already discovered that at least one item failed to comply with the required standard. Which of the following is the most appropriate response?

A. The auditor must test the remaining items to ensure due professional care.
B. The noncompliant item is an indicator that the auditor should select a different sampling methodology.
C. The noncompliant item is an indicator that the auditor should increase the sample size.
D. The auditor may draw a conclusion based on the singular noncompliant item.

Show Suggested Answer

Suggested Answer: D 🗳️

by emtofid at Sept. 11, 2024, 4:28 p.m.

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Elvoo

10 months ago

I think A should be correct

upvoted 1 times

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emtofid

11 months, 1 week ago

Selected Answer: D

Discovery sampling is a statistical auditing technique used when the occurrence rate of a specific characteristic or attribute is extremely low. The technique is designed to test whether at least one instance of that characteristic or attribute exists in the population. The main idea behind discovery sampling is not to determine the full extent or frequency of a problem, but rather to discover if the problem exists at all.

upvoted 4 times

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