This page provides a detailed overview of ISO 19011 2011 Annex B.3.
B.3.1. Introduction to Audit Sampling
Management system auditors must be able to reach
valid conclusions A sample is a subset of a larger population. An
audit sample is a data set Of course, when you're working with samples
there's always the risk In addition, there's also the risk that your
sample may contain inaccurate In order to help ensure that you draw valid audit
conclusions, 1. Develop a sampling plan. 1.1. Establish your sampling objectives. 1.2. Identify the population to be sampled. 1.2.1. Define the extent of the population. 1.2.2. Define the composition of the population. 1.3. Select a sampling method. 1.3.1. Select judgmentbased sampling, or 1.3.2. Select statistical sampling. 1.4. Determine the sample size. 2. Carry out your sampling activities. 2.1. Select your audit samples. 2.2. Examine your audit samples. 3. Formulate your results and conclusions. 3.1. Compile and evaluate your results. 3.2. Document and report your results. There are at least two ways of selecting a sample:
you can 
B.3.2. Introduction to Judgmentbased SamplingJudgmentbased
sampling depends on the knowledge,
skill, and

B.3.3. Introduction to Statistical SamplingStatistical sampling starts with a plan. Your
statistical sampling plan Your sampling plan will be influenced by: 1. How big the auditee organization is 2. How much time you have to do the audit 3. How many audits will be done during the year 4. How many competent auditors you have on your team 5. How much confidence you need to have in your results How much confidence
you need to have is related to how much Your sampling plan
should also describe the sampling techniques
For example, if your audit objective is to
determine whether or not a If you decide to use statistical sampling, you
should document the 1. Describe the population that was sampled. 2. Describe the criteria used to define an acceptable sample. 3. Describe the samples and specify the number examined. 4. Describe the statistical methods and parameters used. 5. Describe the results that you obtained. 
Annex B.1: Using Audit Methods Annex B.2: Doing Document Reviews Annex B.4: Preparing Working Documents Annex B.5: Selecting Information Sources Annex B.6: Conducting Onsite Audit Visits 
Introduction to Auditing Standard Plain English Auditing Definitions Brief Overview of Auditing Standard ISO 19011 2011 Audit Assessment Tool 
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Updated on July 12, 2014. First published on May 24, 2012. 

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