Using Sampling in Internal Auditing (KLplus CPE Course)

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This basic-level course introduces the learner to audit sampling and the role it plays in controls testing as well as for financial audit purposes. The course also discusses the various sampling techniques and their advantages and disadvantages.

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Learning Objectives:

Upon completion of this course, you will be able to:

  • Identify common sample selection methods and their advantages or disadvantages
  • Determine the population for a test
  • Identify statistical sampling terminology and definitions
  • Identify the components of the statistical sampling equation and identify the implications from statistical test results
  • Select the sample size and sample for testing

Estimated Course Duration: 98 minutes (1.6 CPE)

Delivery Method: Online Self-Study

Field of Study: Auditing

Program Level: Basic

Advance Preparation/Prerequisites: None


Complaint Resolution Policy/Refund Policy:

For more information regarding refund, complaint and program cancellation policies, please email us at [email protected].



Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: