The most important aspect to include when developing an organization's test strategy is identifying risks and contingencies. This allows for proactive planning to address potential issues during testing, ensuring that the strategy accounts for unforeseen challenges and has appropriate mitigation measures in place to minimize disruption.

The most effective way to reduce sampling risk is to increase the sample size. A larger sample size provides a more accurate representation of the population, reducing the likelihood of errors or misjudgments based on an unrepresentative sample. This improves the reliability and validity of the audit results.

Implementing a DLP solution in blocking mode before adequate tuning creates a high risk of false positives that can disrupt business operations, block legitimate data transfers, and negatively impact productivity, indicating ineffective and risky deployment practices.