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#613099 - 09/14/06 02:00 PM Sampling techniques
A_G Offline
10K Club
Joined: Jul 2004
Posts: 18,989
We have examiners here and the one examiner suggested that I inlcude my method(s) of sampling in the Bank's audit manual. He indicated that the IIA's website recently released guidance on sampling techniques and I should use that guidance for the audit manual. I can't seem to locate the information on the website. Does anyone know where on the website I can find this? Or would anyone mind sharing their sampling technique procedures (if you have them)?
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Audit
#613100 - 09/15/06 02:14 PM Re: Sampling techniques
Dazed and Confused Offline
Gold Star
Dazed and Confused
Joined: Feb 2006
Posts: 250
Big XII South
We primarily use non-statistical sampling (e.g., judgmental sampling) and dollar-threshold samples (e.g., proportional sampling). Both of these sampling techniques are allowed by the OCC (see their booklet below):

http://www.occ.treas.gov/handbook/sampmeth.pdf

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