Which standard does this relate to?
ISA 530 on audit sampling, adopted in India as SA 530. Oxofolio produces a reproducible selection and a certificate; it does not assert that your use of it satisfies the standard — how the standards map.
Sampling
A sample your reviewer can re-perform, and get the same answer.
Oxofolio draws a selection from a population of documents in a way anyone can repeat — in any language, by hand if necessary — and issues a certificate stating the algorithm used and fingerprinting the population it was drawn from.
Runs offline · opens no sockets
The problem
Why this is worth a tool at all.
The usual tool is a spreadsheet. But a spreadsheet's random function reshuffles every time the sheet recalculates, so the selection can never be reproduced — even by the person who made it. Open the file next year and the sample is different.
That is the question an inspector asks: show me that this sample is the one you actually tested. A volatile function cannot answer it, and neither can a screenshot of one.
The check you can run yourself
Hand the certificate and the population to a colleague and have them redo the selection independently. The two lists match, item for item.
Every claim on this page is about a mechanism rather than an outcome, so each one is something you can verify rather than something you have to believe.
How it works
What makes it repeatable.
| Ordering by SHA-256, not by a random seed | Each item's position is derived from a hash of its own identity and the recorded inputs. Given the same population and the same inputs, the same items come out — on any machine, in any language, next year. |
| The population is fingerprinted | So it is provable which set the sample was drawn from, and that the set has not changed since. |
| The certificate states the method | Not just which items were chosen but how — the algorithm, the inputs and the population fingerprint, in a document that goes into the working paper file. |
| Re-performable by hand | The procedure is simple enough that a reviewer with the certificate and the population can repeat it independently. That is the property an inspector is actually asking about. |
The boundaries
What it will not do.
- It does not decide your sample size for you, and it does not tell you your sampling approach is appropriate. Those are professional judgements, and a tool that made them would be pretending to a competence it does not have.
- It does not make you compliant with ISA 530 or SA 530. It produces evidence of a reproducible selection; whether your approach satisfies the standard is between you and your reviewer.
- There is no AI and no model anywhere near this. The result is arithmetic, so it gives the same answer next year and you can argue with it.
Why the limits are on the page
A tool that claims everything is a tool nobody can check. Each of these is a decision rather than a gap, and stating them here means the download contains exactly what this page described.
The same discipline runs through the security pack, where the unfavourable answers sit on the first page rather than the fourth.
Straight answers
What people ask about this.
Can a reviewer verify the sample without Oxofolio?
Yes. That is the point of stating the algorithm on the certificate rather than treating it as proprietary.
What if the population changes after I sample?
The population fingerprint will no longer match, which is exactly the signal you want — it means the set tested is not the set now on file.
Does it work on any set of documents?
Yes, on whatever the folder scan found. The selection has no opinion about what the documents are.
Next
The tools people use alongside it.
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