Exam CISA topic 1 question 850 discussion

Option B: Stratified mean per unit sampling. Stratified mean per unit sampling involves dividing the population into subgroups, or strata, based on relevant characteristics, such as monetary value or risk, and then selecting a sample from each stratum. This approach ensures that the sample represents the entire population and is proportionate to the importance of each stratum.

B. Stratified mean per nit sampling Stratified mean per unit sampling is appropriate because it recognizes the differences in monetary values between corporate and small business accounts and ensures that both types of accounts are adequately represented in the sample. This approach provides a more accurate estimate of the overall mean for the entire population while taking into account the variations within each stratum. It can be particularly useful when dealing with populations that exhibit significant variability across subgroups.