ISACA created the Information Technology Audit Sampling guidelines (Guidelines 2208) as a companion to its Information Technology Audit Framework (ITAF™). The purpose of these guidelines is to provide guidance to IT audit and assurance practitioners in designing and selecting an audit sample and evaluating sample results. Appropriate sampling and evaluation help to achieve the requirements of sufficient and appropriate evidence.
IT audit and assurance practitioners should consider these guidelines when reaching a conclusion about a total population when audit procedures are applied to less than 100 percent of that population.