Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 209

An internal auditor is using the discovery sampling technique. She has not completed the analysis, but she already discovered that at least one item failed to comply with the required standard. Which of the following is the most appropriate response?

Answer options

• A. The auditor must test the remaining items to ensure due professional care.
• B. The noncompliant item is an indicator that the auditor should select a different sampling methodology.
• C. The noncompliant item is an indicator that the auditor should increase the sample size.
• D. The auditor may draw a conclusion based on the singular noncompliant item.

Correct answer: D

Explanation

The correct answer is D because discovery sampling allows for conclusions to be drawn from identified noncompliant items, even if the analysis isn't complete. Options A, B, and C suggest actions that may not be necessary or appropriate at this stage, as the auditor can rely on the finding of one noncompliant item to form an initial conclusion.