What is the simplest selection test

Spot check

Selection test. 1. Characterization: Form of an examination in which only a selection of examination (actual) objects (sample elements) from the set of the examination complex (population) is examined. The overall judgment is obtained by drawing a conclusion from the state of the checked actual objects of the sample to the probable state of all actual objects of the examination complex. A random check is only possible if complete certainty about the examination complex is not required; It can then be necessary from an economic point of view of the test. Their applicability depends on the existence of certain methodological conditions.

2. Selection principles: a) Conscious selection: The auditor determines the approach and scope of the sample at his own discretion, based on e.g. personal professional experience, industry and company knowledge. The absolute or relative importance of the individual subject matter and the respective risk of error are also important. Sampling techniques are, for example, selection of typical cases (selection of typically faulty elements of a population based on general or special experience of the examiner), selection according to the concentration principle (cut-off method, selection of elements according to their weight, especially according to the level of the actual values) and Cluster selection (selection of a sub-area from a population; this sub-area is checked completely). It is not possible to quantify the certainty and accuracy of the verdict. The required sample size is not calculated using mathematical-statistical methods. As a rule, it cannot be proven whether the sample used is representative.

b) Random selection: With the help of mathematical-statistical methods, a representative sample with regard to the characteristic to be tested is selected from the population of an examination area (unrestricted random sampling procedure); in the case of heterogeneous populations (scatter of the characteristic values ​​of the elements of the populations in a wide range), complex forms of selection (higher random sampling procedures) may be necessary.

3. Types of random samples or audit questions: a) Estimated samples: An analysis of the proportion of errors or the error value of the sample elements is used to deduce the state of the entire test object (its proportion of errors or its total error value).

b) Test samples: A pair of hypotheses about the state of the population (i.e. its regularity / non-regularity) is tested. With a specified maximum limit of the proportion of faulty elements or the total error value of a population and a specified degree of security and accuracy, based on the number of faulty elements in a sample or based on their error value, a test is carried out to determine whether the test object can (still) be considered in order or whether it is essential ( material) is to be classified incorrectly.