These risks would be acceptably mitigated if the statistical sampling plan provided for (1) the scope or extent of invoice examination to be commensurate with the risk to the government,14 (2) sampling from the universe of all invoices under $2,500 not subject to complete examination, (3) effective monitoring to ensure that the plan is effectively implemented and the risks to the government remain within tolerable limits, and (4) a continuing relationship with the vendor so that the risk of loss is minimized.