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ISACA CISA — Certified Information Systems Auditor20 / 148
Question 20 of 148

During execution of a purchasing controls audit, an IS auditor decides not to use statistical sampling. Instead, the auditor deliberately selects the 30 highest-dollar purchase orders plus all transactions processed during the year-end weekend when a temporary employee had elevated access. Which statement BEST describes a key limitation the auditor must acknowledge when using this approach?

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