Most organisations have different requirements for information in their business. Therefore the usage of information by organisations differs. Also, within organisations, different level of management need information for different purposes. As a result of the different information needs, organisations usually have different information systems operating at the same time. Transaction processing systems (TPS) Management Information Systems (MIS) An important consideration in carrying out a sampling exercise is to determine whether it will be statistically or non-statistically based. Such decisions are usually a professional judgement, but will be based on the level of assurance required by the auditor. Regardless of the decision made by the auditor, the steps to be taken in auditing sampling remain the same. Discuss the mains steps to consider when conducting audit sampling.