Key Takeaways
- Sampling design must match audit objective (estimation, detection, or focused risk review).
- Extrapolation requires statistically defensible sampling and documented assumptions.
- Clear scope/objective criteria make findings reproducible and actionable.
Last updated: February 2026
Plan before you pull charts
A strong audit plan names:
- Population and period
- Inclusion/exclusion criteria
- Sampling method
- Review criteria and scoring rules
- Report audience and decision use
Without these, findings are difficult to defend or operationalize.
Test Your Knowledge
When is random sampling usually preferred over targeted sampling?
A
B
C
D