CORAA
University · Sampling

Audit Sample Selector.

Choose which items to test. Enter the population size, the sample size and a seed. The tool picks item numbers at random or at a fixed interval, and the same seed gives the same selection again, so you can show how it was done.

Inputs

Get the sample size from your sampling plan or the audit sampling calculator. Random selection gives every item the same chance. Systematic selection takes every k-th item from a random start, so avoid it where the list follows a pattern.

Selection
Items selected60
Numbering range1 to 2,400
Seed20261017
6, 32, 74, 76, 83, 140, 168, 219, 230, 315, 364, 369, 420, 423, 586, 589, 672, 715, 722, 836, 843, 878, 882, 931, 1019, 1024, 1041, 1204, 1229, 1297, 1306, 1403, 1409, 1413, 1475, 1481, 1505, 1556, 1594, 1625, 1709, 1741, 1760, 1789, 1897, 1913, 1950, 1969, 2053, 2068, 2097, 2108, 2130, 2201, 2221, 2286, 2315, 2330, 2382, 2390

Selection runs in your browser and is repeatable for the same inputs. Keep the method, population, sample size, first item number and seed in the working paper. If a selected item cannot be tested, document why and how you replaced it.

Selections you can re-perform.

A reviewer should be able to see how items were chosen and, ideally, repeat the selection. A seeded generator makes that possible: the same seed, population and sample size give the same list. Write the seed in the working paper. Choose random selection when the order of the list carries no pattern, and systematic selection when you want even coverage across a long list, such as a full year of vouchers.

Audit sampling calculatorInternal audit sampling plan generator

How items are selected

Random selection draws unique item positions using a seeded generator, then adds your first item number so the result matches your own numbering. Systematic selection divides the population by the sample size to get an interval, picks a random start inside the first interval and takes every interval after that.

Because the generator is seeded, the same inputs always give the same items. Change the seed to get a different selection.

The tool picks positions only. It does not check that the population is complete, which you must do separately.

Worked example — interval

A population of 2,400 vouchers and a sample of 60, selected systematically.

Inputs
Population2,400 items
Sample size60
MethodSystematic
Output
Interval2,400 ÷ 60 = 40
SelectionOne item from a random start, then every 40th
Items selected60
If the random start is item 17 in the first interval, the selection runs 17, 57, 97 and so on.

Common mistakes

Selecting from an incomplete list
Agree the population to the ledger first. A sample of an incomplete list proves little about the whole.
Systematic selection on patterned data
If the list repeats in a cycle that matches the interval, the sample can be biased.
Not recording the seed
Without the seed, the selection cannot be re-performed.

Frequently asked questions

Is this statistical sampling?+
Random selection supports statistical sampling when the sample size and evaluation are also statistical. This tool only selects items. Sample size and evaluation come from your sampling plan.
Why does the same seed repeat the result?+
The generator is deterministic. A given seed always produces the same sequence.
Does my data leave the browser?+
No. Everything is calculated in your browser, and no item data is entered.

Authoritative sources

ICAI — Standards on Auditing (SA 530) — Audit sampling. Check the current text.
Always confirm against the latest version of the source. Regulations evolve and amendments are common.
Related calculators
Audit sampling calculator →Internal audit sampling plan generator →Materiality calculator →
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Last reviewed: 2026-10-17 · For informational purposes only — not professional advice.