Which three of the following options are an advantage of using a sampling plan for the audit?

Which three of the following options are an advantage of using a sampling plan for the audit?
A . Overrules the auditor’s instincts
B . Use of the plan for consecutive audits
C . Provides a suitable understanding of the ISMS
D . Implements the audit plan efficiently
E . Gives confidence in the audit results
F . Misses key issues

Answer: C, D, E

Explanation:

According to ISO 19011:2018, which provides guidelines for auditing management systems, a sampling plan is a method for selecting a representative subset of the audit evidence from a defined population1. A sampling plan can have several advantages for the audit, such as providing a suitable understanding of the ISMS by covering its key processes, activities, and controls; implementing the audit plan efficiently by optimizing the use of time and resources; and giving confidence in the audit results by ensuring that the sample is sufficient, reliable, and unbiased1. Therefore, these three options are examples of advantages of using a sampling plan for the audit. The other options are not advantages, but rather disadvantages or risks of using a sampling plan. For example, overruling the auditor’s instincts may lead to missing important evidence or issues that are not covered by the sampling plan; using the same plan for consecutive audits may reduce the effectiveness and validity of the audit results; and missing key issues may result from an inadequate or inappropriate sampling plan1.

Reference: ISO 19011:2018 – Guidelines for auditing management systems