What is the minimum number of units to be sampled for a full statistical audit?

For a full statistical audit, it is essential to evaluate the entire population of items or transactions under scrutiny to ensure that all potential errors or compliance issues are identified. Sampling a full 100% of the universe allows auditors to capture every instance within the dataset, ensuring that no outliers or irregularities are missed. This comprehensive approach is necessary when making critical assessments regarding compliance, financial integrity, or operational effectiveness.

While smaller sample sizes—such as 30, 50, or 100 units—can provide a snapshot of trends or potential issues, they do not guarantee complete visibility into the overall population, which may lead to incomplete or skewed results. To achieve the level of accuracy and reliability needed for a thorough audit, examining every unit is crucial, especially when the stakes involved are high or the potential for errors can significantly impact the organization.