IIA-CIA-Part2 Exam QuestionsBrowse all questions from this exam

IIA-CIA-Part2 Exam - Question 307


Which of the following sampling techniques is typically used when an internal auditor wants to test a large sample for fraud?

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Correct Answer: AD

Discovery sampling is typically used when an internal auditor wants to test a large sample for fraud. This technique is designed specifically to detect the presence of at least one occurrence of a particular characteristic, such as fraud, and is widely used in audit procedures targeting fraud detection.

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JeongimkimOption: D
Feb 25, 2024

D IS THE ANSWER