In this act Article 12 of 18
Article 12 — Sampling methods
Digital & dataLevel 2Delegated RegulationDSAIn forceOfficial source
12(1)Copy link
1.Where audit evidence is based, partially or entirely, on a sample of data or information, the sample size and methodology for sampling shall be selected with a view to minimising the detection risk and without interference by the audited provider.
12(2)Copy link
2.The sample size and methodology for sampling shall be selected in a way that ensures representativeness of the data or information and, as appropriate, in consideration of all of the following:
12(2)(a)
(a)the representativeness of the sample for the period referred to in Article 3(2) and (3);
Copy link12(2)(c)
(c)relevant changes to the context in which the audited service is provided during that period;
Copy link12(2)(d)
(d)relevant features of algorithmic systems, where applicable, including personalisation based on profiling or other criteria;
Copy link12(2)(e)
(e)other relevant characteristics or partitions of the data, information and evidence under consideration;
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