Certified Information Systems Auditor (CISA) — Question 961

Which of the following sampling methodologies is PRIMARILY used to detect significant deficiencies?

Answer options

• A. Discovery sampling
• B. Compliance testing
• C. Attribute sampling
• D. Substantive testing

Correct answer: A

Explanation

Discovery sampling is specifically designed to uncover significant deficiencies by focusing on areas where potential issues may exist. The other methods, while useful in their own right, do not primarily aim at identifying major deficiencies; for instance, compliance testing ensures adherence to regulations, attribute sampling assesses characteristics of a population, and substantive testing evaluates the accuracy of financial information.