Certified Information Systems Auditor Practice Exam 2025 – All-in-One Guide to Master Your CISA Certification!

Discovery sampling is particularly effective for assessing fraud risk during audits because it specifically targets the identification of potential fraud cases. This method involves selecting a sample based on the presence of anomalies or signs of inconsistency within the data. By focusing on areas where fraud is suspected or more likely to occur, auditors can more effectively uncover instances of fraud that may not be visible through other sampling techniques.

The strength of discovery sampling lies in its proactive approach; it doesn't just aim to represent the population accurately, but instead seeks to find negative examples that indicate fraud. This capability allows auditors to hone in on specific high-risk areas that require further investigation.

In contrast, random sampling provides a statistically valid representation of the entire population, but it may miss fraud instances that are not evenly distributed. Judgmental sampling relies on the auditor’s subjective assessment, which could overlook signs of fraud if they are not immediately apparent. Statistical sampling, while useful for various audit engagements, may also fall short when probing for fraud, as it generally does not target anomalies directly. Thus, discovery sampling is the most suited method, as it directly addresses the auditor's objective of identifying fraudulent activity.