In a September 28, 2018 Change Request to Medicare’s Program Integrity Manual (“PIM”), the Centers for Medicare & Medicaid Services (“CMS”) updated its instructions to Medicare contractors regarding ...

A new update to the Medicare Program Integrity Manual offers healthcare providers and suppliers more details on how Medicare contractors should perform statistical sampling and when extrapolation of ...

When auditing a company, auditors use a combination of professional judgment and statistical sampling methods to estimate account balances. Statistical sampling is an efficient way to design samples, ...

Kaplan, Robert S. "Sample Size Computations in Dollar Unit Sampling." Studies on Statistical Methodology in Auditing, Supplement Journal of Accounting Research 13 (1975): 126–133.

Visual Sample Plan is a software tool that supports the development of a defensible sampling plan based on statistical sampling theory and the statistical analysis of sample results to support ...

Originating in the 1920s as a sampling scheme for agricultural regulatory inspectors, the square root (Sqrt) of the lot size (N) + 1 was semiformalized in an unpublished report by the Association of ...