Certified Internal Auditor (CIA) Practice Test

Selective sampling is not recognized as a formal sampling technique within the context of auditing or statistical analysis. The established types of sampling techniques include random sampling, judgmental sampling, and systematic sampling.

Random sampling involves selecting a sample in such a way that each member of the population has an equal chance of being chosen. This method helps ensure that the sample is representative of the larger population, minimizing bias.

Judgmental sampling, often referred to as non-probability sampling, relies on the auditor's judgment to select items that are believed to be representative or interesting. This method can be beneficial when time and resources are limited, although it introduces the potential for bias based on the auditor's decisions.

Systematic sampling involves selecting every nth item from a list or population after a random starting point. This technique can also produce a representative sample while being easier to implement than purely random sampling.

Unlike these established methods, selective sampling lacks a formal definition or widely accepted application in statistical or audit contexts, which is why it is not recognized as a valid sampling technique.