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Governance, Risk, Audit & Privacy · Advanced

Discovery Sampling

Attribute sampling used to find at least one instance of a critical error, such as fraud, if it exists above a given rate.

Definition

Discovery sampling is used when the expected occurrence rate is very low and even a single occurrence is significant. If one deviation is found, further investigation follows.

Example

An auditor uses discovery sampling to look for fictitious vendors in the vendor master file.

Exam tip

Associate discovery sampling with fraud detection.

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