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• W2991735081 abstract "Do you use statistical sampling to estimate monetary recovery to be assessed by another party? Will your estimates be litigated? Will your sampling procedures withstand rigorous scrutiny of an opposing team of attorneys and statisticians? The purpose of this article is to examine government auditors' use of sampling in a legal environment and to discuss some important statistical considerations while carrying out sampling procedures. We confine our comments to situations where your office employs classical statistical procedures and your sample results might be used as a basis for setting the amount of monetary recovery from another party. Our comments are also confined to statistical procedures designed to estimate variable amounts, such as dollars. In that regard, we thought it might be helpful if you had some idea of how to proceed in beginning a quality assessment of your program for statistical sampling. In the short space of this article, we do not attempt to give an exhaustive list of proper statistical procedures. That would require a book. Instead, we attempt to identify some topics for your initial consideration, to cite some references that may be helpful during your subsequent ins depth analysis and to add a few thoughts of our own. After you begin your quality assessment, your professional statistician and attorney will probably add to the topic areas, depending on your facts and circumstances. ATTORNEYS, STATISTICIANS AND AUDITORS--A TEAM EFFORT Other professionals, particularly a statistician and an attorney, can provide valuable advice at each stage of your review. Sampling programs and objectives vary widely. Your statistician can assist you in tailoring your assessment to your specific circumstances and in expanding on the topics that we identify. Of necessity, statistical sampling makes extensive use of mathematics and probability theory. It is probably best to leave those technical subjects to one trained in them. Also, if you expect one of your samples to be litigated, we suggest you consult early on with counsel for assistance with the legal aspects of your case and recommendations for how to proceed. The first part of this article provides an introduction to issues that you and your attorney may wish to consider if one of your sample estimates might be litigated. Our intention is to provide some background information that may assist in further legal research. We go into particular detail about a recent case decided by the United States Court of Appeals. The case was allowed to stand when the Supreme Court declined to review it on appeal. You may also be interested in how the courts and administrative tribunals have handled sampling estimates in the past. Although the discussion comes from the authors' familiarity with health and welfare law, most of the legal issues are universal. Nevertheless, you should consult with your attorney before making any legal conclusions about your circumstances. After the legal issues, we present some thoughts for your consideration while designing and applying statistical sampling. Our statistical comments are closely related to the legal ones. As you will see, the courts apply rigorous scrutiny to sampling procedures and estimates. After reading about the legal considerations, perhaps it will be clear why we discuss, in succeeding sections, such topics as proper sampling procedure, documentation and justifying the use of sampling instead of 100 percent testing. SOME LEGAL CONSIDERATIONS As you read our comments, notice that validity of the sampling procedure, reliable audit findings and good documentation are important. We comment on these topics later while outlining some statistical sampling considerations. Statistics as Evidence. The essential soundness of statistical sampling estimates as evidence of damages is generally established as a legal matter. However, courts and other reviewers evaluate the appropriateness and technical adequacy of sampling proposals under the specific circumstances of each case. …" @default.
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• W2991735081 title "Statistics, the Law and Government Auditors' Sampling Procedures" @default.
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