From Links between Gy and Ingamells to a Sampling Strategy

The links between Gy and Ingamells are straightforward. In a first preventive approach, Gy offers many tools to optimize sampling protocols and to implement them in a correct and logical way. Gy’s approach was to prevent the presence of a Poisson process at all costs. In a second approach, Ingamells offers ways to quantify and identify the sources of variability in an existing database. Furthermore, when no preventive approach as suggested by Gy has been implemented, the study of existing data as suggested by Ingamells would most certainly demonstrate how devastating such an adventurous shortcoming can be. In other words, by using the works of Gy and Ingamells simultaneously, any auditor can proceed with confidence to determine if the involved company is due diligent in its practices.