ISO/TC 69/SC 5/WG 10 - Audit sampling
Echantillonnage d'audit
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ISO/TC 69/SC 5/WG 10 is a Subcommittee within the International Organization for Standardization (ISO). It is named "Audit sampling". This committee has published 1 standards.
ISO/TC 69/SC 5/WG 10 develops ISO standards in the area of Information technology. Currently, there are 1 published standards from this subcommittee.
The International Organization for Standardization (ISO) is an independent, non-governmental international organization that develops and publishes international standards. Founded in 1947 and headquartered in Geneva, Switzerland, ISO brings together experts from 170+ member countries to share knowledge and develop voluntary, consensus-based standards that support innovation and provide solutions to global challenges.
A Subcommittee (SC) in ISO operates under a Technical Committee and focuses on a specific subset of the TC's scope. Subcommittees develop standards and technical specifications in their specialized area, reporting to their parent Technical Committee. They may also have working groups for detailed technical work.
This document specifies two-stage (double) sampling plans by attributes for inspection for a proportion of nonconforming items in a target population of discrete units, in particular: a) the proportion of nonconforming items in a lot of product items; b) the proportion of nonconforming function instances of an internal control system (ICS); c) the proportion of misstatements in a population of accounting entries or booking records; d) the proportion of nonconforming test characteristics of an entity subject to an acceptance test, e.g. in product and process audits. The plans are preferable to single sampling plans where the cost of inspection is high or where the delay and uncertainty caused by the possible requirement for second samples is inconsequential. The statistical theory underlying the plans, tables and figures are provided in Annexes A through K.
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