An auditor faces risks when completing sampling programs. Risks arise from a sample notbeing characteristic of the population. If the auditor samples the whole population, then it's clearthe sample is exemplary. With Amazon being as large as it is, and the amount of sales it doesyearly, it would be extremely important to use the proper sampling system. An auditor couldchoose to increase the sample size also, to minimize the risk. To run an effective samplingprogram, there are 14 steps to follow