What is a characteristic of a Discovery Sample used for audits in CIAs?

A characteristic of a Discovery Sample used for audits in Corporate Integrity Agreements (CIAs) is that it consists of 50 randomly selected sampling units. This method of auditing is designed to provide a representative and manageable subset of claims for evaluation, which allows auditors to assess compliance and identify trends within a larger dataset without the impracticality of reviewing every claim.

Using a fixed number of sampling units, like 50, strikes a balance between thoroughness and efficiency, enabling auditors to gain insights about overall compliance while keeping the audit process focused and cost-effective. Random selection helps ensure that the sample is unbiased and reflective of the broader claims being examined, facilitating more accurate conclusions regarding the integrity and accuracy of claims submissions.

Other methods, such as comprehensive reviews of all claims or stipulations about financial yield or specific usages in agreements, do not align with the specific purpose and design of a Discovery Sample, which primarily aims to efficiently assess a segment of performance in a statistically valid manner.