手法を比較

	監査における属性サンプリング	内部統制評価
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1972	1992
提唱者	American Institute of Certified Public Accountants (AICPA)	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
種類	Statistical sampling technique for control testing	Comprehensive control evaluation framework
原典	American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards.	The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications.
別名	Statistical Attribute Sampling, Compliance Testing, Control Testing Sampling	COSO Framework, Control Design Testing, Internal Control Assessment
関連	3	4
概要	Attribute sampling is a statistical sampling method used primarily in testing the operating effectiveness of internal controls. Rather than measuring the dollar impact of errors (as in substantive sampling), attribute sampling answers a yes/no question: 'Does this control exist and is it operating as designed?' By determining the sample size and evaluating test results statistically, auditors can reach defensible conclusions about control effectiveness.	Internal Control Evaluation is a systematic methodology for assessing the design and effectiveness of an entity's internal control system using the COSO Integrated Framework. Developed by the Committee of Sponsoring Organizations of the Treadway Commission, this approach evaluates five interrelated components—control environment, risk assessment, control activities, information and communication, and monitoring—to determine whether controls are adequate to prevent and detect errors and fraud.