IIA-Australia White Paper - Internal Audit Sampling This is a members only resource. Please login to access. Email Address Password Remember Me Log In Lost your password? AuthorMichael Parkinson BSc (Hons), GradDipComputing, CIA, CISA, CRMA, CRISC, PFIIADate 2023Topics ExploredInternal AuditFormatWhite PaperExtract/DescriptionThis paper expands and explains a Practice Advisory published by IIA Global in 2013.Key PointsSampling is a mechanism that supports internal audit testing.Sampling can be statistical or non-statistical.Statistical sampling enables the results of testing to be expanded across an entire population.Relevant IndustriesAllLevel of Assumed KnowledgeExpert