What is a sample frame?

The correct answer is a subset of claims with potential errors. In audit and research contexts, a sample frame refers to an identified, specific group from which a sample can be drawn for review or analysis. It is crucial because it determines the basis on which conclusions can be drawn about the larger population.

In the context of auditing claims, a sample frame is often a targeted selection that focuses on claims deemed to have potential issues or irregularities. This allows auditors to concentrate their efforts on areas where errors are most likely to occur, making the auditing process more efficient and effective.

While a complete list of all claims or all corrected claims might provide a comprehensive view of the claims, they do not represent a focused approach to identifying errors. A random selection of claims, on the other hand, does not necessarily target areas of potential concern and may dilute the effectiveness of the audit by including claims that are less likely to have issues. Therefore, the definition of a sample frame, as a subset of claims with potential errors, is the most suitable choice.