The Role Discovery Sampling In Fraud Investigation (White Collar Crime, Nov. 2014)

Using Discovery Sampling to Find Fraud

To decide to proceed with a fraud investigation, an investigator should always have

predication—reasonable belief and/or minimal evidence that fraud has occurred

and can be detected through investigation.

One way to get predication is by performing an audit-related exercise known as discov-

ery sampling (also sometimes referred to as "stop-and-go sampling").

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