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Governance, Risk, Audit & Privacy · Intermediate

Attribute Sampling

Statistical sampling method used in compliance testing to estimate the rate of occurrence of a characteristic.

Definition

Attribute sampling answers yes/no questions, such as whether each change had approval, and estimates a deviation rate in the population. Variants include stop-or-go sampling and discovery sampling.

Example

An auditor estimates that 3 percent of new user requests lacked manager approval.

Exam tip

Attribute sampling = compliance testing; variable sampling = substantive testing.

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