CS Professional · Internal and Forensic Audit · Internal Audit Tools and Techniques
The internal auditor of Rohan Pharma Ltd selects every 50th sales invoice from a register after choosing the starting point randomly. 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 invoice. It differs from stratified sampling, which first divides the population into groups, and from judgmental selection, which relies on the auditor's discretion.
- AStratified sampling
- BJudgmental block sampling
- CSystematic samplingCorrect
- DCluster sampling
Explanation
Selecting items at a fixed interval (every 50th) from a random start is systematic sampling. Stratified sampling divides the population into sub-groups first. Judgmental selection depends on auditor discretion, and cluster sampling picks whole groups.
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