Certified Information Systems Auditor (CISA) — Question 706

One advantage of monetary unit sampling is the fact that

Answer options

• A. large-value population items are segregated and audited separately.
• B. it can easily be applied manually when computer resources are not available.
• C. it increases the likelihood of selecting material items from the population.
• D. results are stated in terms of the frequency of items in error.

Correct answer: A

Explanation

The correct answer, A, is accurate because monetary unit sampling focuses on higher-value items, allowing for targeted auditing. Options B and C are incorrect as they do not specifically highlight the key advantage of segregating high-value items, and option D discusses error frequency rather than the advantage of item selection.