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    • Attribute Sampling: Definition, Purpose, and How It Works

    What Is Attribute Sampling?

    Attribute sampling is a statistical process used in audit procedures that aims to analyze the characteristics of a given population.

    This practice is often used to test whether or not a company's internal controls are being correctly followed. Without the ability to rely on controls, it would be very difficult and exceedingly costly to conduct a meaningful audit.

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    Key Takeaways

    • Attribute sampling is used in audit procedures, helping analyze the characteristics of a given population.
    • This statistical process helps determine whether internal controls are being followed.

    • The process involves taking samples of certain activities, such as paying an invoice of a certain amount then analyzing that process.

    How Attribute Sampling Works

    Let's say an auditor wants to test the effectiveness of a company's rule that purchases of more than $10 must be authorized with a purchase order.

    Since examining every vendor invoice over $10 is often not feasible, the auditor will take a samp

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