Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 96

Which of the following sampling techniques is typically used when an internal auditor wants to test a large sample for fraud?

Answer options

• A. Stratified sampling.
• B. Haphazard sampling.
• C. Probability-proportional-to-size sampling.
• D. Discovery sampling.

Correct answer: D

Explanation

Discovery sampling is specifically designed for situations where fraud is suspected, allowing auditors to focus on identifying anomalies in a large dataset. The other options, while useful in various auditing contexts, do not specifically target the identification of fraud in large samples as effectively as discovery sampling does.