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Target Sampling

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Summary

Learn about Target Sampling and how it can help you pinpoint anomalies and elevate audit quality.

MindBridge now offers built-in support for Target Sampling, allowing auditors to focus on high-value, unusual, or risk-prone transactions—all within the platform, without relying on external tools or spreadsheets. This targeted approach empowers you to isolate specific entries or transactions based on size, risk score, or other key indicators, making it easier to surface issues that matter most.


Target sample workflow

  1. Navigate to the Data table.
  2. Select the transactions to be sampled.
  3. Open the Bulk Actions drop down and select Create target sample - this drop down will only appear once one or more transactions have been selected.Screenshot of the MindBridge “Entries Data Table” in the “Analyze” section for a general ledger. Three rows are selected, and the “Actions” menu is open, highlighting the “Create target sample” option. A “Clear all” link is also visible.
  4. On the Create sample page, complete the required fields in the Sample details box:
    • In Sampling method, Target sample will be preselected.
    • In Sample name, enter a unique name for the sample.
    • In Audit area, enter or use the drop down to choose the financial statement area.
    • In Reason for sample selection, indicate why the targeted transactions were chosen.This image shows the create samples page, with various required and optional feilds
  5. To generate the sample, select Add to audit plan or Export and add to audit plan at the bottom right of the screen, should you want to export the sample.
  6. You can then view your sample in the Audit Plan.

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