Certified Information Systems Auditor Practice Exam 2025 - Free CISA Practice Questions and Study Guide

Attribute sampling is particularly effective for compliance testing because it focuses on determining the presence or absence of specific attributes within a population. In compliance testing, auditors typically assess whether certain criteria or controls are in place and functioning as required. Attribute sampling allows the auditor to sample a subset of items from a larger population to estimate the rate of noncompliance or the effectiveness of controls.

This method is beneficial because it provides a straightforward way to assess compliance with defined criteria, allowing auditors to make inferences about the entire population based on the sample results. For instance, if a specific control is required by regulation or policy, attribute sampling can help determine how many transactions or items comply with this requirement within a defined sample size.

In contrast, other methods like variable sampling are better suited for estimating quantitative measures (such as monetary values), making them less effective for straightforward compliance assessment. Stratified sampling can enhance precision by dividing a population into subgroups, but it is typically employed to improve the efficiency of sampling rather than specifically targeting compliance aspects. Random sampling is useful in general to achieve unbiased results but does not inherently focus on compliance criteria. Therefore, attribute sampling distinctly aligns with the goals of compliance testing, specifically assessing whether established requirements are being met.