In performing a review of his client's cash disbursements, an auditor uses systematic sample selection with a random start. The primary disadvantage of systematic sample selection is that population items:
A) may occur twice in the sample.
B) must be replaced in the population after sampling to permit valid statistical inference.
C) must be reordered in a systematic pattern before the sample can be drawn.
D) may occur in a systematic pattern, thus negating the randomness of the sample.

Question

Quizplus · Accepted Answer

The primary disadvantage of systematic sample selection with a random start is that population items may occur in a systematic pattern, which could potentially bias the results and negate the randomness of the sample. This is a common concern with systematic sampling methods and can be mitigated by using other sampling techniques, such as random sampling or stratified random sampling.

In Performing a Review of His Client's Cash Disbursements, an Auditor