Sampling Coverage
Measure audit sample coverage by item count and value.
Description
Sample coverage distinguishes item-count share from value share.
Sample coverage distinguishes item-count share from value share. Neither alone establishes sampling assurance.1
Measure audit sample coverage by item count and value.
When to use Sampling Coverage
Use this tool to measure audit sample coverage by item count and value.
Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
How to use Sampling Coverage and understand its results
- Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
- Enter populationItemCount, selectedItemCount, populationValue, selectedItemValue, minimumValueCoveragePercent using the field table and calculation rules, then run the tool.
- Read itemCoveragePercent, valueCoveragePercent, unselectedItemCount, meetsValueCoverage. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| populationItemCount | Population item count | integer; minimum: 0 | Required |
| selectedItemCount | Selected item count | integer; minimum: 0 | Required |
| populationValue | Population value | number; minimum: 0 | Required |
| selectedItemValue | Selected item value | number; minimum: 0 | Required |
| minimumValueCoveragePercent | Minimum value coverage (%) | number; minimum: 0; maximum: 100 | Required |
Enter positive population count/value, selected amounts within totals and minimum value coverage 0–100. Return percentages, unselected count and inclusive value gate.
item%=100selectedCount/populationCount; value%=100selectedValue/populationValue Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| itemCoveragePercent | Item-count coverage (%) | number; minimum: 0; maximum: 100 |
| valueCoveragePercent | Value coverage (%) | number; minimum: 0; maximum: 100 |
| unselectedItemCount | Unselected item count | integer; minimum: 0 |
| meetsValueCoverage | Meets supplied value coverage | boolean |
{
"input": {
"populationItemCount": 100,
"selectedItemCount": 20,
"populationValue": 1000,
"selectedItemValue": 800,
"minimumValueCoveragePercent": 75
},
"output": {
"itemCoveragePercent": 20,
"valueCoveragePercent": 80,
"unselectedItemCount": 80,
"meetsValueCoverage": true
}
}Limitations and assumptions
No sample selection, confidence, representativeness or misstatement projection is calculated.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.
Alternative or Complementary methods
Use Sample Stratification: Stratify population items into caller-supplied value bands. For a complementary task, use Audit-Universe Coverage: Audit audit-universe entity and process coverage.
References
-
Sampling Coverage — tool.io
Similar or alternative tools
- Sample Stratification
Stratify population items into caller-supplied value bands.
- Audit-Universe Coverage
Audit audit-universe entity and process coverage.