Sampling motor claim files without drowning in volume
A practical way to stratify motor claim samples for insurance claims accounting audit work in Malaysia.
Motor books in Malaysia produce enough claim numbers to tempt a random sample that never touches the heavy files. For accounting audit purposes, stratify first by paid amount bands, then by presence of recovery or third-party settlement, then by whether the file crossed a reserve threshold during the period.
Within each stratum, select enough files to cover the posting paths you care about: straight settlement, partial settlement with recovery, and write-off. Read the ledger lines beside the claim notes; do not test the application in isolation from the books.
This approach takes longer to design than a simple random pull, and it yields exceptions finance can prioritise. Volume alone is not a sampling strategy.