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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With the lights out, it's less dangerous.