SOX Sampling Methodology 3174
dupduy last edited by
ALL I need your Help%0AI have a couple of general questions on Compliance and SOX testing. Please, I need your expert opinion on sampling. %0AQuestion: If you have a tool that can run reports showing you records that are not in compliance, for example let’s say you are conducting change management testing, if you can run a report that can show you change records that were implemented before approval, will you rather use the tool to test 100% of the population or would you pick samples for testing? The testing methodology is to pick samples. %0ADo I need to pick samples when i Can run the tool to generate a report of non compliant records for me%0AThanks%0ADup
kymike last edited by
Nothing is more accurate than auditing 100% of your activity. %0AI would start with the report, but would inquire as to whether or not good explanations for the variances to exist. You don’t want to blindly accept the report results without doing some background work to ensure that the reported variances are accurate and proper.