Suppose you are the audit manager on the audit of a large computer peripherals Internet business and you are attempting to test the controls of its processes. Members of the audit staff have brought you samples of the following items:

a. Credit approvals from a file cabinet drawer in the credit manager's office sampled haphazardly

b. Remittance advices and deposit slips filed by date sampled randomly

c. Purchase orders filed by vendor number in an electronic medium, such as a computer database, sampled haphazardly

d. A report on employees' timecard maintenance for a shift change (chosen haphazardly) including observations of their clocking-in and clocking-out

e. Invoices filed by customer number sampled randomly

f. Sales orders filed by an internally generated code sampled in blocks 

g. Physical examinations of inventory sampled haphazardly 

h. Batch headers from the automated payables posting area sampled judgmentally on the size of the batch 

For each of these items: 

(1) discuss the risks associated with the sample generation method (including the potential biases associated with a haphazard sample) 

(2) suggest and discuss the details of a sampling method that would more accurately reflect the characteristics of the underlying population but would still be efficient with respect to the task.