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Which type of sampling should be used to test controls? Attribute Variable Discovery Stop and Go

Which type of sampling should be used to test controls?

Attribute

Variable

Discovery

Stop and Go

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Answer #1

Ans: Attribute (sampling)

Attribute sampling is used to test the Internal controls are followed within the organisation.Attribute sampling primarily used for test of controls.

For Example ,,The Auditor may test if the purchases made above $10 million as the Authorisation for purchase order is need to taken by senior level managers but not department manager for purchase of Materials more than the value of $10 Millions

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