Assume you supervise a staff auditor and have been given him/her the task of checking to make sure that sales only sales with an accompanying sales order are recorded in the sales journal.

To accomplish this task the staff auditor decided on a sample size of 30. (Don't worry about the size, assume it's reasonable for the purposes of this exercise.) That is, the sample will be used to determine whether this particular control is working effectively.

He/she took the first 30 sales that are recorded in the sales journal and attempted to match them with sales order documents. He/she find that only 22 sales from the journal can be matched with sales orders. At this point, he/she took the next 20 sales from the journal and match them with sales orders.

In 2-3 paragraphs explain what is problematic concerning the approach the staff auditor took in sample selection, why is was problematic and how the findings should have been dealt after the first sample draw.