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Wiki Selecting Audit Samples

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suemt

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I've done conducted and supported plenty of audits in my day, but I'm curious how the experts would handle this situation. I'm auditing a situation where there are 185 different providers, and 4 different types of service provided.

Normally I'd want to make sure to get at least one claims from each provider/type of service, along with selecting a couple days through the year for a 100% review, but I'm worried this might not make sense in this situation.

What are your preferred options for selecting sample size, and then for selecting the individual cases for review?
 
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