Appendix DSampling of Internal Control Systems

In the event of litigation concerning a performer’s operations, forensic systems analysis of the evidence in discovery may be necessary. Invariably, the issue will concern the performer’s internal control system, which is the responsible function for the effectiveness of all operational processes. Samples of the evidence may be taken and to make valid inferences from the sample, the analysis should follow well‐defined sampling plans that are recognized throughout the world.

There are two kinds of sampling plans: statistical and nonstatistical. These plans are discussed in detail in other appendices, but a few brief comments are appropriate here. Statistical sampling applies the laws of probability to the sampling scheme to measure the sufficiency of the evidence gained and to evaluate the results. Sometimes it is impractical or difficult to meet the requirements of statistical inference. For example, randomness and sample size may be difficult to achieve in what may prove to be a ...

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