A Methodological Framework for Sample Size Determination in Quality Control of Financial Payment Messaging

This paper presents a structured methodological framework for determining the optimal sample size in the ex-post quality control of financial payment messages (e.g., SWIFT and SEPA). Using the Yamane approximation and Cochran’s sampling theory, the study demonstrates how financial institutions can balance statistical rigor with operational sustainability. The analysis provides a practical lookup table for sample size determination across different population scales and error margins, identifying a convergence point that ensures a 95% confidence level. The proposed approach aims to standardize audit processes, enhancing transparency and regulatory compliance in high-volume transactional environments.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2026-01-14
DOI
https://doi.org/10.5281/zenodo.18245634
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
0.00
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article

A Methodological Framework for Sample Size Determination in Quality Control of Financial Payment Messaging

Walter Allasia
Zenodo (CERN European Organization for Nuclear Research)
Auditing, Earnings Management, Governance
article

A Methodological Framework for Sample Size Determination in Quality Control of Financial Payment Messaging

Walter Allasia
article en

Abstract

This paper presents a structured methodological framework for determining the optimal sample size in the ex-post quality control of financial payment messages (e.g., SWIFT and SEPA). Using the Yamane approximation and Cochran’s sampling theory, the study demonstrates how financial institutions can balance statistical rigor with operational sustainability. The analysis provides a practical lookup table for sample size determination across different population scales and error margins, identifying a convergence point that ensures a 95% confidence level. The proposed approach aims to standardize audit processes, enhancing transparency and regulatory compliance in high-volume transactional environments.

Zenodo (CERN European Organization for Nuclear Research)
Openalex Percentile: Top 89%
Auditing, Earnings Management, Governance
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