Certified Information Systems Auditor (CISA) — Question 888
When utilizing attribute sampling, which of the following would cause the sample size to increase?
Answer options
- A. Tolerable error rate decrease
- B. Expected error rate decrease
- C. Population size decrease
- D. Acceptable risk level increase
Correct answer: A
Explanation
A decrease in the tolerable error rate means that the auditor wants to be more precise, which necessitates a larger sample size to ensure that the results meet this stricter criterion. The expected error rate and population size reductions would typically allow for a smaller sample, while an increase in the acceptable risk level would also decrease the required sample size.