Evidence Packs

As long as you keep an eye on where everything is, the latter would always be my preferred option. The evidence pack is meant to be made up of "naturally occurring evidence", after all.

Also, it's not like auditors will parachute into your office with no notice at all. At worst you'd have a week (and probably more like two) between getting the sample and them starting, so that's the thing you need to think about, what can you get together in that amount of time?

That's really helpful. We're completely new to this - is there a standard % sample size that auditors ask for?

Not *quite*!

It's not a flat percentage, it's a curve. So the minimum *tends* to be 20 I think (even if that's everyone!), then once you get up to a couple of hundred it goes up to 30, and then if you've got loads and loads it tops out at 50.

If you've got PDSAT (and have it linked to FIS) you can click the sampler button and it will tell you what your sample size will be.

We do use PDSAT but not FIS unfortunately. 

Many thanks for your help Steve - very useful!