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Governance, Risk, Audit & Privacy · Intermediate

Population

Entire set of items from which an audit sample is drawn.

Definition

The population must be complete and relevant to the audit objective; auditors verify completeness before sampling. If the population is incomplete, sample conclusions are invalid.

Example

The population is all 1,450 production changes logged between January and December.

Exam tip

Validate population completeness before sampling, for example by reconciling to system logs.

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