Deficiency Retesting 3191

  • Hi All,%0AHave an IT deficiency where the control instance does not meet the recommended full annual sample for retest due to lack of occurance. %0AI don’t want to leave the deficency open for another fiscal year in the event that it MAY reach the full sample for retest or to reach 100% of available population. %0AIs it acceptable to test an average number of samples based on historical data to close this item? Ex. 4 per quarter is average - so test 4 to close. Or alternatively to test 100% of the 4th quarter population? %0AAny thoughts would be appreciated.

  • Your sample size can change from year to year if you have a control that is occasional in nature. I would recommend taking a look at the estimated annualized frequency of the control and select a sample size based on that estimate.
    Of course, I am assuming that this is a manual IT control as automated controls generally only have a sample size of one.

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