Samples that flatter the control
Choosing quiet weeks and known-good items is how weak controls survive another cycle.
A control that only works in March does not protect year-end. Yet sample lists often avoid peak volume, holiday cover, and system cutovers—exactly when segregation and review fail.
Before celebrating a clean sample, ask who selected the items and whether the period includes known stress. Check for items that were pre-cleared by the control owner.
A Control Maturity Assessment always opens with how samples are chosen, not only how many were tested.