Certified Information Systems Auditor (CISA) — Question 846

Which of the following is the BEST sampling method to use when relatively few errors are expected to be found in a population?

Answer options

• A. Variable sampling
• B. Stop-or-go sampling
• C. Discovery sampling
• D. Judgmental sampling

Correct answer: B

Explanation

Stop-or-go sampling is designed for situations where errors are expected to be infrequent, allowing auditors to determine when to stop sampling once enough confidence is reached. In contrast, variable sampling, discovery sampling, and judgmental sampling are not as effective for populations with few expected errors, as they may either lead to unnecessary sampling or may not provide sufficient reliability in such cases.