Certified Internal Auditor (CIA) Practice Test

Which method is NOT a common sampling technique in auditing?

1. Judgment sampling.

2. Random sampling.

3. Stratified sampling.

4. Qualitative sampling.

The correct answer is: Qualitative sampling.

The choice of qualitative sampling as a method that is not common in auditing is accurate. In auditing, the focus is primarily on quantitative data that can be statistically evaluated to draw conclusions about the population from which the sample is taken. Common techniques include judgment sampling, where the auditor uses their expertise to select samples based on their judgment; random sampling, which relies on random selection to ensure every item has an equal chance of being chosen; and stratified sampling, which involves dividing the population into subgroups or strata and sampling from each to ensure that all segments are represented. Qualitative sampling, on the other hand, typically focuses on non-numerical data or insights that may not fit well within the rigorously structured decision-making processes in auditing, making it less common in this field. Auditors generally prioritize methods that provide measurable and quantifiable evidence to support their findings and conclusions.