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Governance, Risk, Audit & Privacy · Advanced

Stop-or-Go Sampling

Attribute sampling technique that allows the auditor to stop testing early if few or no errors are found.

Definition

Stop-or-go (sequential) sampling minimizes sample size when the expected error rate is very low. If errors appear, the sample is expanded. It prevents excessive testing of well-controlled populations.

Example

After 30 items with zero exceptions, the auditor stops and concludes the control is effective.

Exam tip

Use stop-or-go when errors are expected to be extremely low.

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