Para 3.21.26 — MSO (Audit)
Original Rule Text
3.21.26 Activity or work sampling is the process of drawing inferences and establishing frames of reference from a random sample of the total activity of machines or men observed during a period of time. It is a process of drawing inferences or general conclusions about a mass or aggregate of similar items based upon the careful study of a smaller number of items drawn from the mass called the sample. The inferences or conclusions are based on the assumption that what is true of the sample is true of the whole.
What This Means
Activity or work sampling is a technique where the auditor or analyst observes workers or machines at random intervals during a period and records what activity they are performing at that moment. By collecting enough random observations, conclusions can be drawn about how time is distributed across different activities for the entire group. The technique is based on the statistical principle that a properly drawn sample is representative of the whole population.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Based on random observation of workers or machines at different times
- 2Draws inferences about overall activity patterns from a sample of observations
- 3Uses statistical sampling principles — what is true of the sample is assumed true of the whole
- 4Useful for understanding time distribution across different types of activities
- 5Less disruptive than continuous observation methods like time study
Practical Example
To understand how clerks in a government office spend their time, an analyst visits the office at 50 random points over two weeks and notes what each clerk is doing at that exact moment. Results show: 40% file processing, 20% computer work, 15% attending to visitors, 10% telephone, 10% idle, 5% personal breaks. This reveals that significant time is spent on visitor queries, suggesting a dedicated inquiry counter could free up clerks for file processing.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How many observations are needed for work sampling to be reliable?▼
What is the advantage of work sampling over time study?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.