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Audit Sampling

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Date(s): Dec 05, 2023
Time: 8:00AM - 12:00PM
Registration Fee: $119.00
Cancellation Date: Nov 28, 2023
Location: Online

Course Description

Please join us as we take you from an introduction of audit sampling basic concepts through the application of statistical and nonstatistical sampling methods. When performing an audit, an auditor bases his/her opinion about the effectiveness of an internal control environment on a variety of tests of the controls. The auditor will use sampling methods to obtain sufficient evidence to support audit conclusions, rather than test 100% of the population. Compliance, accuracy, and completeness of data is also tested by sampling. This course explores the different sampling methods that could be used in an audit.

Potential CPE Credits: 4.0
Govt Hours: This class meets 4.0 hours of the 24-hour requirement for governmental CPE under Government Auditing Standards (yellow book), in most cases.
Technical Hours: This class meets 4.0 CPE credits of technical training in compliance with Texas Admin. Code Rule 523.102.

Instruction Type: Live
Experience Level: INTERMEDIATE
Category: Auditing

Course Objectives

Upon completion of this course, participants will be able to:

  • Understand the basic concepts and terms of audit sampling

  • Differentiate statistical and nonstatistical testing applications

  • Differentiate between attribute testing and variable sampling

  • Explain special considerations related to internal control and compliance testing in single and program specific audits

Detailed Course Outline

Intro to Sampling

  • Basic Concepts and Terms of Audit Sampling

  • Types of sampling and sampling risk

Statistical and Nonstatistical Sampling Methods

  • Differentiating statistical and nonstatistical sampling

  • Attribute testing for tests of controls and compliance

  • Variable sampling for substantive assurance

Documenting Populations and Sample Size

  • Identifying and documenting populations

  • Determining sample sizes in an audit


Fundamentals of Auditing.


Reina Hernandez

Reina Hernandez is a Consulting Manager in the Columbia Office of UHY where her focus is internal audit. She has over 10 years of experience conducting internal audits, operational and compliance reviews, enterprise risk management, risk and compliance services to for-profit companies and local governments. Reina delivers a strong commitment to her profession through the guidance and assurance services she provides to organizations.

Additionally, Reina is a Certified Internal Auditor (CIA) which is a credential granted by the institute of Internal Auditors (IIA) that indicates her dedication to internal auditing and demonstrates credibility in the field. She also holds a Certification in Risk Management Assurance (CRMA) which is a credential that demonstrates her ability to evaluate dynamic components of an organization’s governance and enterprise risk management program and provide guidance and assurance surrounding those issues.

Additional Information

TAC Rule 523.142(g) requires the CPE Sponsor to monitor individual attendance and assign the correct number of CPE credits. Participants will be asked to document their time of arrival and departure in compliance with this Rule. Additionally, attendance will be monitored throughout the day and CPE certificates will reflect actual attendance of each participant.

If you are making travel plans to come to Austin, we recommend making "refundable" air and hotel reservations or waiting until 14 days before the class to actually book your reservations. Courses are occasionally canceled or rescheduled due to low enrollment. We determine whether a course has enough participants 16 days prior to the course date. If we cancel or reschedule, we will email the participant and his or her billing contact no later than 14 days before the original class date.

Vending machines with Coca-Cola products and various snack items are available. There is also a refrigerator and microwave in our coffee bar area. Feel free to bring in your own drinks and food if you prefer.

You might want to bring a light sweater or jacket, as room temperatures vary.

To see answers to our Frequently Asked Questions, visit

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