The best sampling method to use for verifying the adequacy of an organization’s internal controls and being concerned about potential circumvention of regulations is B. Random sampling. Random sampling is a method of selecting a sample from a population in which each item has an equal and independent chance of being selected1. Random sampling reduces the risk of bias or manipulation in the sample selection, and ensures that the sample is representative of the population. Random sampling can be used for both attribute and variable sampling, which are two types of audit sampling that test for the occurrence rate or the monetary value of errors, respectively2.