Finance · Professional · Corporate
ASEPFM
Audit Sampling: From Engagement Planning to Execution
Finance
Professional level
10 Modules
30 Topics
Corporate
In-house or live virtual
Certification
Blue Ocean Academy certificate

ASEPFM
Choose your enrolment option
Tailored delivery for teams.
Talk to an AdvisorCorporate training terms and scheduling policies apply
About the ASEPFM Program
Audit sampling decides how much testing is enough and how confident the conclusion can be. The program takes internal audit and finance teams from engagement planning through sample design, selection, testing and evaluation of results. Participants work with statistical and non statistical methods, set tolerable error, and record sampling decisions so they hold up on review. Delivered in-house or live virtual, using the audit plans and controls the team already works with.
What You Will Learn
- Understand the role of sampling in audit evidence
- Prepare an engagement with sampling needs in mind
- Evaluate statistical and non statistical sampling options
- Apply risk and tolerable error to sample size
- Implement attribute and variables sampling methods
- Assess sample results and project likely misstatement
- Produce documentation that supports the sampling judgment
What you take away
Skills You'll Build

Sample design
Risk based planning
Statistical sampling
Audit documentation
Core Topics
Who Is This Program For?
Internal auditors
Test smarter with defensible sample sizes
External audit staff
Apply sampling methods with confidence
Finance controllers
Review audit findings with real understanding
Risk and compliance teams
Build evidence that stands up
Audit managers
Review sampling judgments consistently
Shared services supervisors
Check high volume transactions efficiently
What's Included?
Delivery at your premises or live virtual for your audit team
Participant workbook with sampling worksheets and templates
Exercises run on your own audit programs and controls
Certificate of completion issued by Blue Ocean Academy
Blue Ocean Academy
Corporate training terms and scheduling policies apply
Course Outline
- Sufficient and appropriate evidence
- Where sampling fits
- Limits of sampling
Every participant receives a Blue Ocean Academy certificate of completion
Choose How You Learn
Showcase Your Finance Expertise
Every participant receives a Blue Ocean Academy certificate that can be verified by their employer. Corporate clients receive a completion report for the whole cohort.
Digital Certificate
Verifiable Credential
Professional Recognition
Cohort Completion Report


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