Certified Information Systems Auditor (CISA) — Question 1142

When testing the accuracy of transaction data, which of the following situations BEST justifies the use of a smaller sample size?

Answer options

• A. Proper separation of duties is in place.
• B. The IS audit staff has a high level of experience
• C. The data can be directly changed by users.
• D. It is expected that the population is error-free.

Correct answer: D

Explanation

Option D is correct because if it is presumed that the population is error-free, a smaller sample size is sufficient to confirm that accuracy. Options A and B suggest conditions that enhance audit quality but do not necessarily justify a smaller sample size, while option C indicates a risk that would typically call for a larger sample to ensure accuracy.