Attribute Sampling • Is the most common for Internal Auditors - usually concerns yes/no or error/non-error propositions
• It tests the effectiveness of controls because it can estimate a rate of occurrence of control deviations in a population
• Attribute sampling requires the existence of evidence indicating performance of the control being tested
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Sampling Based On NIGC Checklist Within the checklists provided by the NIGC, unless specified otherwise, the standard document testing for gaming machines and table games involves a sample size of two (2) days, all shifts. One test date should be selected from the first six (6) months of the audit period and the second test date selected from the six (6) month period immediately preceding the examination.
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BlueBird CPAs
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