Exam CISA topic 1 question 818 discussion

For compliance testing, always atribute sampling

. Attribute sampling. Attribute sampling is a sampling method used to determine whether a certain attribute (in this case, compliance with the system capturing visitor identification document numbers and photos) exists or does not exist within a population. It is often used for compliance testing to assess whether a control or process is operating effectively and consistently. In this case, the auditor can select a sample of entries from the physical access log system and check whether the required attributes (identification document numbers and visitor photos) are present for each visitor in the sample. This method allows the auditor to determine if the system is effectively capturing this critical information for compliance purposes.

A. Attribute sampling Attribute sampling is a sampling method used to assess the presence or absence of a certain attribute or characteristic within a population. In this case, the auditor is interested in verifying whether the system effectively captures visitor identification document numbers and photos. Attribute sampling would allow the auditor to select a sample of records and check whether these attributes are correctly recorded in the system. It's a suitable method when you want to determine the effectiveness of a control or process with a binary outcome (in this case, whether the attributes are captured or not).

Attribute which relates to Compliance testing. Remember AC

Attribute sampling

i think answer is A