ToolInternal Controls
Audit Sampling Planner Tool
Plan a defensible sampling approach — population, objective, risk strata and selection method — before you pull a sample. A planning aid, not a sample-size calculator.
PDF • 6 Pages • Free
Template
Audit Sampling Plan Template
Document a defensible sample: population source and completeness, risk strata, sample size and selection method, high-risk items added, exceptions found and the conclusion on the population.
What you'll find inside
- Header fields: test name, population size, population value, period, preparer and reviewer
- Population and risk: population source, completeness validation, and risk characteristics or strata
- Selection method: sample size, selection method and high-risk items added
- Evaluation: exceptions found, projected or qualitative impact, and conclusion on the population
- A working table by population or stratum and size, plus a worked example: 18,420 expense claims sampled by value, at random and for weekend or duplicate risk
- Completion and sign-off page: final quality check, prepared by / reviewed by, final conclusion and outstanding follow-up
Best for
- Internal Auditors
- Senior Internal Auditors
- Finance Auditors
- Audit Teams
Resource information
- Format:
- Pages:
- 6
- Price:
- Free
- Registration:
- Not required
© Salih Ahmed Islam
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