Transcription of NON-STATISTICAL SAMPLING GUIDELINES - mtc.gov
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NON-STATISTICAL SAMPLING GUIDELINES - mtc.gov
STATE OF LOUISIANA Department of Revenue NON-STATISTICAL SAMPLING GUIDELINES Effective: 7/9/2009 Page 1 of 33 NON-STATISTICAL SAMPLING GUIDELINES TABLE OF CONTENTS Introduction 1 What is SAMPLING ? 1 Why Sample? 1 Louisiana SAMPLING Law 2 Generally Recognized SAMPLING Techniques 2 Pre-Planning / Pre-Audit 3 Define Audit Objective 3 Determine Feasibility of a Sample Audit 3 Sample Planning and Process 4 Establish Controls Data Integrity Tests 4 Define the Population 5 Identify the SAMPLING Unit 6 Determine Type of Sample 6 Stratified Random SAMPLING 6 Transaction SAMPLING 7 Cluster SAMPLING 7 Block SAMPLING (Time Period SAMPLING ) 7 Determine Sample Size 7 Choose Method of Selecting Sample Units 10 Judgment SAMPLING
NON-STATISTICAL SAMPLING GUIDELINES TABLE OF CONTENTS Introduction 1 What is Sampling? 1 Why Sample? 1 Louisiana Sampling Law 2 Generally Recognized Sampling Techniques 2
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