Sample Selection Without Quiet Bias
Design a sample approach that matches population, risk, period, and audit assertion.
A team samples the first 25 expense reports that Finance exports. The test looks efficient, but all 25 are from the same month and none include executive travel or manual reimbursements. The internal audit skill is deciding what evidence would change a governance decision, not collecting comfort material. ISO 19011 evidence and sampling discipline The common shortcut is to let the process owner provide "representative" files or to sample the easiest exported items. That can unintentionally exclude high-risk cases, missing evidence, late transactions, or manual workarounds that the audit most needs to understand. Population Define exactly what could be selected:…
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