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Governance, Risk, Audit & Privacy · Intermediate

Judgmental Sampling

Nonstatistical sampling in which the auditor selects items based on experience and judgment.

Definition

Judgmental (nonstatistical) sampling targets items considered high risk or unusual. It cannot quantify sampling risk, so conclusions cannot be extrapolated with statistical confidence.

Example

An auditor selects all emergency changes made over a holiday weekend for review.

Exam tip

Judgmental sampling is subjective and cannot be used to statistically project results.

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