CISA Certified Information Systems Auditor – Question2514

Which of the following sampling methods is MOST useful when testing for compliance?

A.
Attribute sampling
B. Variable sampling
C. Stratified mean per unit
D. Difference estimation

Correct Answer: A

Explanation:

Explanation:
Attribute sampling is the primary sampling method used for compliance testing. Attribute sampling is a sampling model that is used to estimate the rate of occurrence of a specific quality (attribute) in a population and is used in compliance testing to confirm whether the quality exists. The other choices are used in substantive testing, which involves testing of details or quantity.