ETQ004

Sampling Efficiency vs Detection Confidence

Business ContextSmaller samples reduce testing effort but may provide insufficient confidence about larger populations or uncommon exceptions. Increasing testing improves detection opportunities but can consume resources disproportionate to the risk being examined.

Audit TRIZ ResolutionCombine risk-based sampling with population analytics and targeted selection. Statistical or representative sampling can support population conclusions, while analytical screening directs additional testing toward unusual or higher-risk transactions.

Applicable TRIZ Principles

Principle 1 – Segmentation separates representative testing from targeted high-risk testing.

Principle 3 – Local Quality varies sample intensity according to population risk.

Principle 10 – Prior Action uses preliminary analytics to identify where sampling should be concentrated.

Expected Outcome

Higher detection confidence

Smaller unnecessary samples

Better risk targeting

Reduced testing effort

Decision Indicators

Sample sizes are determined mainly by historical practice.

Auditors increase samples whenever they want greater confidence.

Rare but significant exceptions repeatedly escape routine sampling.

Large populations require disproportionate manual testing.

High-risk transactions receive the same selection probability as routine transactions.