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CS Professional · Internal and Forensic Audit · Practices related to Internal Auditing

An internal auditor at Bharat Steels Ltd selects every 50th payment voucher from a year's payment records, starting from a randomly chosen voucher among the first 50. Which sampling method is being used?

This is systematic sampling. The auditor picks a random starting point and then selects items at a fixed interval, here every 50th voucher. It differs from judgmental, stratified or block selection because no subjective choice or grouping drives the selection after the start.

  1. AStratified sampling by value
  2. BJudgmental sampling
  3. CSystematic samplingCorrect
  4. DBlock sampling of one month

Explanation

Selecting items at a fixed interval after a random start is systematic sampling. Stratified sampling divides the population into groups first. Judgmental sampling relies on the auditor's choice of specific items, and block sampling takes a contiguous set.

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