ETQ005
Automate population-wide rule-based screening so auditors spend manual effort only on exceptions requiring judgment.
CyberTRIZ analysis · Audit contradiction ETQ005 · one of 8,235 worked contradictions published by CyberTRIZ.AI
Regulations
Larger Samples vs Audit Cost
Business ContextIncreasing sample size can strengthen population coverage and provide additional evidence, but every additional item can require selection, retrieval, testing, documentation, exception investigation, and review. Manual testing therefore creates a direct relationship between sample size and engagement cost.
Audit TRIZ ResolutionBreak the relationship between population coverage and manual effort. Automated screening can evaluate large or complete populations against objective conditions, while auditor-intensive procedures are reserved for selected exceptions, uncertain cases, and matters requiring judgment.
Applicable TRIZ Principles
Principle 28 – Mechanics Substitution replaces repetitive manual testing with automated procedures.
Principle 1 – Segmentation separates machine-testable attributes from judgment-dependent attributes.
Principle 25 – Self-Service allows systems and data to perform routine validation before auditor intervention.
Expected Outcome
Greater population coverage
Lower marginal testing cost
More focused manual examination
Improved audit scalability
Decision Indicators
Audit cost rises almost directly with sample size.
Auditors manually test attributes that can be evaluated systematically.
Population coverage remains low because additional testing is unaffordable.
Significant auditor time is spent on routine compliant transactions.
Analytics are used only after manual samples have been selected.