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Exam IIA-IAP Topic 3 Question 49 Discussion

Actual exam question for IIA's IIA-IAP exam
Question #: 49
Topic #: 3
Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

Suggested Answer: A Vote an answer

Comprehensive and Detailed Step-by-Step Explanation:
* Definition of Sampling Techniques:
* Judgmental Sampling: A nonrandom method where the auditor uses their professional judgment to select items expected to be representative of the population.
* Haphazard Sampling: A nonrandom approach without systematic methodology, relying on arbitrary selection.
* Attribute Sampling: A statistical sampling method used to test for specific attributes or characteristics in a population.
* Reasoning:
* Option A is correct because judgmental sampling intentionally selects items based on the auditor' s knowledge and expectations, aiming for representation.
* Option B (haphazard sampling) lacks intentionality and may not reliably represent the population.
* Option C (attribute sampling) involves random, statistical selection rather than a nonrandom process.
* When to Use Judgmental Sampling:
* It is appropriate when the auditor has sufficient expertise to select representative items and when statistical sampling is not feasible.

by Burnell at Feb 19, 2026, 01:23 PM

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