CIA Question of the Day: Sampling vs Non-sampling Risk

Quiz Yazan Ibrahim
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CIA exam practice question — CIA Question of the Day: Sampling vs Non-sampling Risk

CIA exam practice question: daily practice for the Certified Internal Auditor (CIA) exam — domain: Part 1: Essentials of Internal Auditing.

Question

During an accounts payable engagement, an internal auditor tests a sample of vendor invoices and finds multiple incorrect classifications. Management asks whether this indicates a sampling problem or an execution problem. Which action best reduces non-sampling risk in this situation?

  • A. Increase the sample size to lower the likelihood the errors are due to sampling risk
  • B. Strengthen written testing procedures, provide tester training, and increase supervisory review
  • C. Adopt a statistical sampling method instead of judgmental selection to improve representativeness
  • D. Replace detailed invoice testing with high-level analytical procedures to detect anomalies
Show the answer and explanation

Correct answer: B. Strengthen written testing procedures, provide tester training, and increase supervisory review

Non-sampling risk arises from human error in designing, performing, or evaluating audit procedures (for example, misapplying a test or misinterpreting results). The best response is to strengthen procedures, train testers, and enhance supervisory review because these actions directly reduce errors in execution and interpretation. Increasing sample size and switching to statistical sampling primarily address sampling risk (the chance that the selected sample is not representative) and do not mitigate mistakes by auditors. Replacing detailed testing with analytical procedures reduces detail testing and may miss specific classification errors; it does not address the underlying execution weaknesses that produce non-sampling risk.

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