What information about sampling should be disclosed in an audit report?

What information about sampling should be disclosed in an audit report?

• A. The specific patient names included in the sample.
• B. The total dollar value of the sample claims.
• C. The type of sample, how the universe from which the sample was drawn was defined, and the method of selecting the sampling frame.
• D. The exact dates of every claim in the sample.

Answer: (C)

Disclosing how the sample was drawn and what population it represents is essential for evaluating audit results. You should specify the type of sample (for example, random, stratified, or systematic), how the universe from which the sample was drawn was defined, and the method used to select the sampling frame. These details show whether the sample is representative and how sampling risk was addressed, allowing others to assess the reliability and reproducibility of the findings. Personal identifiers, like patient names, are kept confidential and are not disclosed in the sampling disclosure. Details such as the exact dates of every claim or the total dollar value of the sample do not address sampling quality and aren’t the focus of what needs to be conveyed about the sampling process.

Disclosing how the sample was drawn and what population it represents is essential for evaluating audit results. You should specify the type of sample (for example, random, stratified, or systematic), how the universe from which the sample was drawn was defined, and the method used to select the sampling frame. These details show whether the sample is representative and how sampling risk was addressed, allowing others to assess the reliability and reproducibility of the findings. Personal identifiers, like patient names, are kept confidential and are not disclosed in the sampling disclosure. Details such as the exact dates of every claim or the total dollar value of the sample do not address sampling quality and aren’t the focus of what needs to be conveyed about the sampling process.