Sampling Techniques That Work

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D:Variable Sampling Variable Sampling • Used for substantive audit tests • Establishes valid estimates • Examples: dollars lost to inefficiencies; cars left unutilized; overpayments to school districts; wait time; consumer spending at the state fair • Requires big sample and well-conceived sampling strategy to minimize bias • Case review: Arizona MVD wait time
E:Work Sampling Work Sampling • Random evaluation of time periods to assess compliance with work requirements or standards (efficiencies); assess delays • Predetermined evaluation of time periods to help set standards, e.g. peak times • Extended cycle analysis-sample all or part of the life cycle of a process through controlled reporting by professionals; uses time logs or ladders • Fractioned professional estimates: sampling various professionals on how they do a part or fraction of the process and relying on their estimates of how long it takes • Example: Arizona wait times for authorizing unemployment insurance via phone-combination method (random, predetermined, fractioned)
Page 1 and 2: Sampling Techniques That Work for P
Page 3 and 4: Purpose of Sampling in Governmental
Page 5 and 6: Performance Materiality Performanc
Page 7 and 8: Adapting Sampling Theory for Auditi
Page 9 and 10: Sampling Techniques that work: 1. A
Page 11 and 12: 3. Know the population Estimate po
Page 13 and 14: Probability Sampling Types of Prob
Page 15: C:Discovery Sampling Discovery Sam
Page 19 and 20: 5. “Design on a dime” Sample s
Page 21 and 22: Sampling Designs C. Stratified-uses
Page 23 and 24: Sampling Designs G. Combinations-ef
Page 25 and 26: 6. Determine the sample size: key s
Page 27 and 28: Non-Probability Samples A. Risk-bas
Page 29 and 30: 8. Learn from experience Ask peopl
Page 31 and 32: Finally… Case Study Troubleshoo

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