Internal Audit Professional Series - Module 9: Audit Sampling Techniques

Apply statistical and non-statistical sampling methods to design effective audit samples and evaluate results accurately.

This is Module 9 of the 18-part Internal Audit Professional Series, providing essential sampling skills for efficient audit testing.

📚 WHAT YOU'LL LEARN:

✓ Sampling Fundamentals — When and why to use sampling

✓ Statistical Sampling — Random, systematic, stratified, and cluster sampling

✓ Non-Statistical Sampling — Judgmental, haphazard, and block sampling

✓ Sample Size Determination — Factors affecting sample size calculations

✓ Confidence Levels — Understanding and applying confidence intervals

✓ Tolerable Error — Setting appropriate error thresholds

✓ Sample Selection — Proper selection techniques and tools

✓ Results Evaluation — Projecting results to the population

✓ Documentation Requirements — Recording sampling decisions and results

📦 WHAT'S INCLUDED:

- 40 Professional Presentation Slides

- 7 Ready-to-Use Templates:

- Sampling Decision Framework

- Sample Size Calculator Guide

- Random Number Generator Guide

- Sampling Plan Template

- Sample Selection Documentation

- Results Evaluation Worksheet

- Sampling Documentation Checklist

🎯 WHO IS THIS FOR:

- Internal auditors designing test samples

- Senior auditors reviewing sampling approaches

- Audit managers establishing sampling policies

- Quality assurance reviewers

- CIA exam candidates

✅ GIAS 2024 ALIGNED | STATISTICAL RIGOR

💼 CREATED BY: Amer Morgan, CIA, CRMA, CFE — 30+ years audit leadership experience