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Audit Sampling

What is Audit Sampling?

The application of audit procedures to less than 100% of items within a population to draw conclusions about the entire population.

Audit and Assurance

Frameworks that govern audit sampling

ISO 27001:2022View framework →NIST Cybersecurity Framework 2.0View framework →

What the standards actually require on audit sampling

Requirements naming audit sampling across 2 standards, quoted from the control text.

Australia IRAP - Information Security Registered Assessors Program1 control

The assessor explains the sampling methodology used, its advantages and disadvantages and why it was chosen. The CAF names the principles (level of standardisation, representativeness including historical evidence, ease of data collection with entity-approved...

australia-irap-information-security-registered-assessors-program::IRAP-AR-0002 · IRAP-AR-0002 Explain the sampling methodology →
ISO 19011:20261 control

Each team member should gather and go through the information that bears on their audit tasks and should prepare documented information for the audit, in whatever media suits, for example checklists, details of audit sampling, or audiovisual material.

iso-19011-2026::6.3.4 · Preparing documented information for the audit →

Questions people ask about audit sampling

What is Audit Sampling?
The application of audit procedures to less than 100% of items within a population to draw conclusions about the entire population.
Why is Audit Sampling important for compliance?
Audit Sampling is a key concept in Audit and Assurance. Understanding audit sampling helps organizations meet regulatory requirements, reduce risk, and demonstrate due diligence during audits. Our compliance platform maps 1,016 frameworks with 316K cross-framework control mappings.
Which compliance frameworks address Audit Sampling?
Audit Sampling appears in the requirement text of Australia IRAP - Information Security Registered Assessors Program, ISO 19011:2026. Across these standards we have identified 2 controls that name it directly, each linked to the control text on the compliance platform.
Where can I learn more about Audit Sampling?
Explore our compliance framework pages to see how audit sampling applies across different standards and regulations. Our implementation guides provide step-by-step guidance, and the compliance platform offers AI-powered analysis of how this concept maps across 1,016 frameworks.

See how Audit Sampling applies across compliance frameworks

Our platform maps 1,016 frameworks with 316K cross-framework control mappings. Explore how this concept is addressed across standards.

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Written and maintained by Gerard Blokdyk, The Art of Service.