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CISA
QUESTION #1774
Question 1
Which type of evidence sampling technique involves examining 100 percent of available items?
Correct Answer Explanation
Discovery sampling is deployed when fraud is suspected or when the likelihood of locating relevant evidence is low. Its goal is to examine as close to 100 percent of the population as possible to ensure that no evidence of irregularity is overlooked. Other sampling types are used in standard compliance testing.
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