Certified Information Systems Auditor (CISA) — Question 949

A review of an organization's balance sheet for material transactions and an application review of the program that produced the balance sheet would use which of the following sampling methods?

Answer options

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

Correct answer: A

Explanation

Variable sampling is appropriate for analyzing balance sheets because it allows for the assessment of a range of values and their impact on the overall financial picture. Judgmental sampling, Discovery sampling, and Stop-or-go sampling do not focus on the quantitative aspects necessary for evaluating material transactions effectively.