Certified Information Systems Auditor (CISA) — Question 217

An IS auditor may be justified in using a SMALLER sample size under which of the following circumstances?

Answer options

• A. Lower confidence coefficient
• B. Higher expected error rate
• C. Higher reliability factor
• D. Lower precision amount

Correct answer: A

Explanation

The correct answer is A, as a lower confidence coefficient indicates less certainty in the results, allowing for a smaller sample size. In contrast, a higher expected error rate (B) would typically necessitate a larger sample to ensure adequate coverage, while a higher reliability factor (C) and lower precision amount (D) would also require larger samples to maintain accuracy and confidence in the findings.