Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 167

Which sampling plan requires no additional sampling once the first error is found?

Answer options

• A. Stratified sampling.
• B. Attributes sampling.
• C. Stop-or-go sampling.
• D. Discovery sampling.

Correct answer: D

Explanation

Discovery sampling is designed to halt further sampling immediately upon finding the first error, making it efficient in certain auditing scenarios. The other options, such as Stratified sampling and Attributes sampling, do not have this characteristic and typically involve additional steps regardless of initial findings.