Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 154

Which of the following is true regarding attribute sampling?

Answer options

• A. Attribute sampling is a form of nonstatistical sampling.
• B. Attribute sampling allows users to reach a conclusion about occurrence rates in a population.
• C. Haphazard sampling is a variation of attribute sampling.
• D. Attribute sampling depends on a nonstructured data distribution model.

Correct answer: C

Explanation

The correct answer is C, as haphazard sampling is indeed a method associated with attribute sampling. Options A and D are incorrect because attribute sampling can be statistical in nature and does not rely on a nonstructured data distribution. Option B, while it describes a function of attribute sampling, is not true in the context of the question asking for a correct statement related to sampling methods.