Sampling is the process of selecting and examining a representative subset of items from a larger population of data, such as documents or transactions. In fraud examinations, when it is impractical to review every single item due to volume, sampling allows the examiner to test for specific attributes (e.g., proper authorization, valid vendor). By analyzing the sample, the examiner can make an inference about the rate of errors or fraudulent attributes within the entire population, thereby efficiently focusing investigative resources.

1. Association of Certified Fraud Examiners. (2023). Fraud Examiners Manual (International ed.). Section 4: Investigation, Subsection 4.408, "Sampling." This section defines sampling as "the process of selecting a representative group from a larger population for the purpose of studying the characteristics of that population" and outlines its use when a complete examination is not feasible.

2. American Institute of Certified Public Accountants (AICPA). (2021). AU-C Section 530, Audit Sampling. Paragraph .05. This auditing standard, foundational to financial examination, defines audit sampling as "The application of an audit procedure to less than 100 percent of the items within a population...for the purpose of evaluating some characteristic of the population."

3. Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing and Forensic Accounting (4th ed.). John Wiley & Sons. Chapter 7, "Benford's Law, Data Analysis, and Electronic Discovery," discusses the application of sampling as a primary data analysis technique for fraud detection when dealing with large volumes of transactions.