How do you handle non-sampling risk in IT audit, such as human error or bias?

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Non-sampling risk is the possibility that an IT audit conclusion is incorrect due to factors other than sampling error, such as human error, bias, fraud, or inadequate audit procedures. It can affect the quality, reliability, and validity of the audit evidence and the audit opinion. How do you handle non-sampling risk in IT audit, such as human error or bias?

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Mohit Sachdeva

Seasoned IT Auditor | IT Risk Advisory Specialist | Delivering Results and Mitigating Risks for 12+ yrs | CISA| SAP|…
Yousef Dawood

Director of Internal Audit and Inspection @Central Bank Of Yemen | M.Acc. | Leadership | Internal Control | Internal…
Alishan Voskan

Consultant, IT Auditor in Risk Advisory Services

1 Identify sources of non-sampling risk

In the IT audit context, the first step to handle non-sampling risk is to identify its potential sources and causes. Common sources of non-sampling risk include lack of competence, knowledge, or experience of the IT auditor or audit team, inadequate planning, scoping, or supervision of the IT audit, insufficient or inappropriate audit testing methods or tools, failure to obtain sufficient, relevant, and reliable audit evidence, misinterpretation, manipulation, or omission of audit data or results, confirmation bias, overconfidence, or anchoring effect of the IT auditor or the audit team, and pressure, influence, or collusion from the auditee or other stakeholders.

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Mohit Sachdeva

Seasoned IT Auditor | IT Risk Advisory Specialist | Delivering Results and Mitigating Risks for 12+ yrs | CISA| SAP| COBIT | AWS | ISC2 CC| ISO27001 LA| CCSK| CSM | 4xOneTrust
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To handle non-sampling risk in IT audits, I emphasize strong internal controls, thorough documentation, and cross-checking. First, I ensure that audit procedures are clearly defined to minimize human error and ambiguity. Training and guidelines are provided to reduce bias. Second, peer reviews and independent validations help identify potential mistakes or subjective judgments. Automation tools are used where possible to reduce manual intervention. Lastly, I promote a culture of transparency and continuous feedback to address and mitigate human-related risks throughout the audit process.

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Alishan Voskan

Consultant, IT Auditor in Risk Advisory Services
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To handle non-sampling risks like human error or bias in IT audits, start by identifying potential sources of these risks through a detailed review of previous audits and an analysis of current practices. This involves looking at where errors or biases could occur, such as in data handling or decision-making processes. Implement clear and consistent procedures to guide auditors and provide them with thorough training to help reduce mistakes and biases. Regularly review and document all audit activities to ensure they are accurate and transparent. This ongoing oversight helps in spotting and addressing potential issues before they affect the audit results.

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2 Assess the impact and likelihood of non-sampling risk

The second step to handle non-sampling risk is to assess the impact and likelihood of it on the IT audit objectives, criteria, and conclusions. The impact and likelihood of non-sampling risk can vary depending on the nature, complexity, and significance of the IT audit subject matter, the audit environment, and the audit risk appetite. The IT auditor should use professional judgment and appropriate methods, such as risk matrices, checklists, or questionnaires, to evaluate and prioritize the non-sampling risk factors.

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3 Implement mitigation strategies for non-sampling risk

The third step to handle non-sampling risk is to implement mitigation strategies for it based on the risk assessment results. These strategies should aim to reduce the impact and likelihood of non-sampling risk to an acceptable level, or to eliminate it if possible. To do this, IT auditors or the audit team can enhance their competence, knowledge, or experience through training, coaching, or consultation. Improving the IT audit planning, scoping, or supervision processes and documentation is also important. Additionally, applying adequate and appropriate IT audit testing methods or tools such as data analytics, automated testing, or control testing can help. Obtaining sufficient, relevant, and reliable IT audit evidence from multiple sources is also essential. Furthermore, validating, verifying, and cross-checking the IT audit data or results with independent or external sources is necessary. Applying critical thinking, skepticism, and objectivity to the IT audit data or results while avoiding cognitive biases is also important. Finally, communicating and reporting the IT audit findings and conclusions clearly, accurately, and transparently is key.

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Victor Salomon

Director, Technology Controls Response Program
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One mitigation I can think of for relatively high inherent risk areas is to ensure that auditors are supervised so that the risk of conclusions being biased or untrustworthy is reduced. Methodology should include minimum standards for workpaper documentation and evidence collection. This way it is easier for supervisors and professional practice reviewers to assess the work and be able to determine if the conclusion reached is appropriate.

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4 Monitor and review non-sampling risk

The fourth step to handle non-sampling risk is to monitor and review it throughout the IT audit lifecycle. The IT auditor should perform ongoing and periodic checks and feedbacks to ensure that the non-sampling risk is identified, assessed, and mitigated effectively and efficiently. The IT auditor should also document and report any changes, issues, or incidents related to non-sampling risk and their impacts and resolutions. The IT auditor should also learn from the non-sampling risk experiences and apply the lessons learned to improve the IT audit quality and performance.

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5 Here’s what else to consider

This is a space to share examples, stories, or insights that don’t fit into any of the previous sections. What else would you like to add?

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Yousef Dawood

Director of Internal Audit and Inspection @Central Bank Of Yemen | M.Acc. | Leadership | Internal Control | Internal Auditing | IT Audit | ESG Audit | Governance | Risk Assessment | Chinese ?? Arabic Speaker & Translator
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6- Leveraging Technology to Reduce Non-Sampling Risk: Another critical strategy to handle non-sampling risk is leveraging technology. Advanced technologies like AI and machine learning can enhance the accuracy and efficiency of IT audits by automating routine tasks, identifying anomalies, and providing deeper insights. For instance, AI can help detect patterns and inconsistencies in large datasets that may go unnoticed by human auditors, reducing the risk of human error. Furthermore, blockchain technology can be utilized to ensure the integrity and transparency of audit evidence. Incorporating these technologies can significantly mitigate non-sampling risks associated with human error, bias, and manipulation.

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How do you handle non-sampling risk in IT audit, such as human error or bias?

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1 Identify sources of non-sampling risk

2 Assess the impact and likelihood of non-sampling risk

3 Implement mitigation strategies for non-sampling risk

4 Monitor and review non-sampling risk

5 Here’s what else to consider

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