Smart Sampling Guidelines

$10.00

This ebooklet explains different sampling techniques, with a focus on how sampling increases efficiency and effectiveness, as well as the quality of audit work and recommendations.

 

The primary audience for this content is auditors (external or internal) who are familiar with sampling concepts and terms. Readers who are unfamiliar with sampling may need to look up certain terms to get full benefits from this document; however, the content here can provide great information for readers with any level of prior knowledge and can give a good basis for learning.

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Description

This ebooklet explains different sampling techniques, with a focus on how sampling increases efficiency and effectiveness, as well as the quality of audit work and recommendations.

The primary audience for this content is auditors (external or internal) who are familiar with sampling concepts and terms. Readers who are unfamiliar with sampling may need to look up certain terms to get full benefits from this document; however, the content here can provide great information for readers with any level of prior knowledge and can give a good basis for learning.

Sampling can be an effective audit tool when auditors use it with an understanding of what they are assessing (population) and then select a proper sample—both in size and items…

… Sampling, however, can easily produce results that are not representative and cannot be defended.  Care should be exercised, therefore, when employing directed and statistical sampling.

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