Certified Information Systems Auditor (CISA) — Question 60
A sample for testing must include the 80 largest client balances and a random sample of the rest. What should the IS auditor recommend?
Answer options
- A. Query the database
- B. Use generalized audit software
- C. Develop an integrated test facility (ITF)
- D. Leverage a random number generator
Correct answer: B
Explanation
The correct answer is B because generalized audit software can efficiently analyze large datasets, allowing for the identification of the 80 largest client balances and random sampling of the rest. Option A is less efficient as it may not handle the analysis and sampling automatically. Option C is not relevant as an ITF is typically used for ongoing testing rather than for sampling large datasets. Option D, while useful for randomness, does not address the need for analysis of client balances.