Best Practices for Selecting a Sample for Testing

C.

The correct answer to the question is A. sorting the file with a utility.

Explanation:

The requirement here is to select a sample of data for testing purposes, which includes the 80 largest client balances and a random sample of the rest. The method that can be used to fulfill this requirement is sorting the file with a utility.

Sorting the file with a utility would allow the IS auditor to sort the client balances in descending order and select the top 80 records. This approach ensures that the 80 largest client balances are included in the sample.

The auditor can then randomly select a sample of the remaining records using a random number generator or another statistical sampling technique. The use of generalized audit software or attribute sampling software is not necessary for this task, as it can be accomplished using standard sorting and sampling techniques.

An Integrated Test Facility (ITF) is a testing environment used to test the integrity of an application system. It is not a suitable solution for selecting a sample of data for testing purposes.

In summary, the recommended approach for selecting a sample of data that includes the 80 largest client balances and a random sample of the rest is sorting the file with a utility.