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.

Question

Quizplus · Accepted Answer

If the items in the population are ordered in a systematic pattern, it can lead to a non-random sample, which may not be representative of the entire population. This can compromise the validity of the sampling results.

When Performing a Test of Controls with Respect to Control