Sampling

Sampling is the process of selecting a small, representative subset of data from a larger population to evaluate its characteristics. Instead of reviewing every single record, an auditor examines this sample to draw conclusions about whether the entire group complies with specific controls or requirements. This method reduces the time and resources needed while maintaining a calculated level of confidence in the results.

In practice

An auditor might randomly select 25 employee onboarding files from a total population of 1,000 to verify that background checks were completed for every new hire.