After Partially Completing an Internal Control Review of the Accounts

Multiple Choice

After partially completing an internal control review of the accounts payable department, an auditor suspects that some type of fraud has occurred. To ascertain whether the fraud is present, the best sampling approach would be to use.

A) Simple random sampling to select a sample of vouchers processed by the department during the past year.
B) Probability-proportional-to-size sampling to select a sample of vouchers processed by the department during the past year.
C) Discovery sampling to select a sample of vouchers processed by the department during the past year.
D) Judgmental sampling to select a sample of vouchers processed by clerks who were identified by the department manager as acting suspiciously.