Which of the following is MOST important for an IS auditor to consider when determining an appropriate sample size in situations where selecting the entire population is not feasible?
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A. B. C. D.A.
When determining an appropriate sample size, an IS auditor should consider the tolerable error, which is the maximum error that the auditor can accept in the sample results while still concluding that the control is effective. The tolerable error is typically set by management or the auditor based on the level of risk and the importance of the control being tested.
The accessibility of the data is important, but it is not the most important factor in determining an appropriate sample size. The auditor should strive to obtain a representative sample, even if it requires additional effort to obtain the necessary data.
Data integrity is also important, but it is not directly related to determining an appropriate sample size. The auditor should ensure that the data used in the sample is complete, accurate, and reliable.
The responsiveness of the auditee is not directly related to determining an appropriate sample size either. However, a responsive auditee can help the auditor obtain the necessary data and provide additional context to aid in the sampling process.
Therefore, the correct answer is A. Tolerable error is the most important factor for an IS auditor to consider when determining an appropriate sample size.