From the course: Certified Information Systems Auditor (CISA) Cert Prep

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Sampling

Sampling

From the course: Certified Information Systems Auditor (CISA) Cert Prep

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Sampling

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- [Instructor] Okay, we have our next section on sampling, and what is sampling exactly, and what are the various techniques. So when we talk about sampling, we have to realize that as an auditor, we're going to be gathering information, and we're often going to have to look at transactions or events to determine or to as evidence as to whether or not a control is meeting its stated objectives. So usually, time, money, resource requirements or constraints are going to prevent us from sampling the entire population, so we choose a subset of that population. And how we do that, we refer to that subset as a sample. So we have to follow specific requirements, and some of these are judgment based, so that our sample, we have a reasonable assurance that the sample represents the entire population. Now, the degree of representation and other issues that can impact, again, that's going to be specified as part of our planning documentation. And some of it, like I said, is going to be the…

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