When Performing a Test of Controls with Respect to Control

Multiple Choice

When performing a test of controls with respect to control over cash disbursements, an auditor may use a systematic sampling technique with a start at any randomly selected item. The biggest disadvantage of this type of sampling is that the items in the population:

A) must be systematically replaced in the population after sampling.
B) may systematically occur more than once in the sample.
C) may be ordered in a systematic pattern, thus destroying the sample randomness.
D) must be recorded in a systematic pattern before the sample can be drawn.