---
title: 5 Steps on Testing Internal Controls
description: Steps on how to select a sample size when testing internal controls over financial reporting.
image: https://www.vibato.com/hs-fs/file-16025772-gif/images/red_but1.gif
---
[](http://vibato.com/)
[Home](https://www.vibato.com/) | [Contact Us](https://www.vibato.com/internal-control-company/) | [Blog](https://www.vibato.com/blog/)
1-888-4-VIBATO
[](https://www.vibato.com/)
[COSO 2013 COMPLIANCELearn More](http://classic-migration-sandbox-92953.hs-sites.com/internal-control-services)
[CONTROLS TESTING SERVICESLearn More](http://classic-migration-sandbox-92953.hs-sites.com/segregation-of-duties)
[SEGREGATION OF DUTIES ANALYSISLearn More](http://classic-migration-sandbox-92953.hs-sites.com/segregation-of-duties)
[RISK MANAGEMENTLearn More](http://classic-migration-sandbox-92953.hs-sites.com/financial-risk-assessment)
[INTERNAL CONTROLSLearn More](http://classic-migration-sandbox-92953.hs-sites.com/internal-control-processes)
### [Try US](http://classic-migration-sandbox-92953.hs-sites.com/see-our-comprehensive-demo)
### [Compare US](http://classic-migration-sandbox-92953.hs-sites.com/compare-us)
### [Get a Quote](http://classic-migration-sandbox-92953.hs-sites.com/discover-the-only-value-based-industry-solution)
## 5 Steps on Testing Internal Controls
Posted by Teresa Bockwoldt on May 13, 2011
- [Tweet](https://twitter.com/share)
Determining a correct sample size is an important first step in your internal controls testing efforts. Below is Vibato's approach to sample size determination, which we've used with great success for years.This approach has been vetted with all Big 4 and most regional external auditing firms.
Share your comments on how this approach works for you!
# **Background:**
The **Control Language **states, "As needed, purchase requisitions, expense reports, check requests, and all other payment requests are reviewed and approved according to the Grant of Signing Authority to ensure completeness, accuracy, and validity. All approval documentation (emails, etc.) are forwarded to accounting as support for the payment request."
The** Controls Testing Date** is the end of Q3.
**Testing Approach:**
1. Obtain a system list of all payments made relating to this control since the beginning of the year.
2. Annualize the number of samples from the system list to determine the estimated total annual population available for this control. For instance, the system list shows 195 payments have been made from 1/1 – 9/30. This equals roughly 65 per quarter or 260 per year.
3. Determine how many samples you need to test based on your annualized population and based on an understanding with your external auditor. For instance say a range of 225-275 annual samples will require you to select 25 samples over the course of the year to test.
4. Statistically select your test samples based on the total amount required.
5. Write your testing down in a Word or Excel file for presentation to your external auditors. The legislation requires you to keep this data for 7 years.
For example:
| Annualized population | 260 | |
| --- | --- | --- |
| Required annual testing quantity | 25 | |
| It’s only Q3 and you need to test the total samples over the course of the year so divide your total annual testing requirement by 4 to determine how many to test each quarter (25/4 = 6.25 tests per quarter) | 6 for Q1 6 for Q2 6 for Q3 7 for Q4 | The split is subjective |
| Divide the total testing requirements by the total population (remember, it is Q3) to determine every Nth sample you should select to test (195/18 = 11) | 11 | It is important to note here that people often select samples based on dollar value. Our experience has shown that people often start committing fraud just below the designated amount. Remember, the control should be working properly whether it is for $.01 or $10M. |
Tags: [Internal Controls](https://www.vibato.com/blog/topic/internal-controls), [Controls Testing](https://www.vibato.com/blog/topic/controls-testing), [audit scope](https://www.vibato.com/blog/topic/audit-scope)
### Register Below to Receive Updates & Useful Information
### Download the "5-Step Vibato Difference"
[](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/92953/0686c100-1b36-44ac-b11e-0d3b0ff620cf)
### Follow Us
### Download the 'Vibato Internal Control Suite Product Overview'
[](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/92953/38f1156b-ef31-4136-ac75-6e94a28302d9)
### Our CEO Says...
"If you are going to be known for something, be known for delivering. At Vibato, we come through on that promise."
- Bill Bockwoldt, CEO, Vibato
### Download "5 Steps to an Effective Segregation of Duties Analysis" now!
[](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/92953/3ebe094e-2571-4dbc-8390-57589346ef9f)
### Most Popular Posts
### Browse by Tag
- [10 years (1)](https://www.vibato.com/blog/topic/10-years)
- [10 years ago (1)](https://www.vibato.com/blog/topic/10-years-ago)
- [10k (5)](https://www.vibato.com/blog/topic/10k)
- [144 (1)](https://www.vibato.com/blog/topic/144)
- [2013 coso internal control framework (1)](https://www.vibato.com/blog/topic/2013-coso-internal-control-framework)
- [304 (1)](https://www.vibato.com/blog/topic/304)
- [3G Capital (1)](https://www.vibato.com/blog/topic/3g-capital)
- [404 (41)](https://www.vibato.com/blog/topic/404)
- [404 audit (45)](https://www.vibato.com/blog/topic/404-audit)
- [97.3 (1)](https://www.vibato.com/blog/topic/973)
- [accounting (10)](https://www.vibato.com/blog/topic/accounting)
- [accounting templates (1)](https://www.vibato.com/blog/topic/accounting-templates)
- [Accounting Tip of the Day (20)](https://www.vibato.com/blog/topic/accounting-tip-of-the-day)
- [accountingtemplates.com (5)](https://www.vibato.com/blog/topic/accountingtemplatescom)
- [Acquisition (2)](https://www.vibato.com/blog/topic/acquisition)
- [Adondakis (1)](https://www.vibato.com/blog/topic/adondakis)
- [AECo (1)](https://www.vibato.com/blog/topic/aeco)
- [AICPA (4)](https://www.vibato.com/blog/topic/aicpa)
- [Airport Authority (1)](https://www.vibato.com/blog/topic/airport-authority)
- [American's Energy Company (1)](https://www.vibato.com/blog/topic/americans-energy-company)
- [Announcements (26)](https://www.vibato.com/blog/topic/announcements)
- [annual shareholder meeting (1)](https://www.vibato.com/blog/topic/annual-shareholder-meeting)
- [Anshoo Sethi (1)](https://www.vibato.com/blog/topic/anshoo-sethi)
- [audit (23)](https://www.vibato.com/blog/topic/audit)
- [audit committee (5)](https://www.vibato.com/blog/topic/audit-committee)
- [audit costs (32)](https://www.vibato.com/blog/topic/audit-costs)
- [audit deficiency (6)](https://www.vibato.com/blog/topic/audit-deficiency)
- [audit scope (14)](https://www.vibato.com/blog/topic/audit-scope)
- [auditing standards (3)](https://www.vibato.com/blog/topic/auditing-standards)
- [auditor (3)](https://www.vibato.com/blog/topic/auditor)
- [BATO (5)](https://www.vibato.com/blog/topic/bato)
- [Bay Area Accounting Professionals Mixer (3)](https://www.vibato.com/blog/topic/bay-area-accounting-professionals-mixer)
- [Berkshire Hathaway (1)](https://www.vibato.com/blog/topic/berkshire-hathaway)
- [best practices (3)](https://www.vibato.com/blog/topic/best-practices)
- [best-practice (9)](https://www.vibato.com/blog/topic/best-practice)
- [Bitcoin (1)](https://www.vibato.com/blog/topic/bitcoin)
- [Black-Scholes (1)](https://www.vibato.com/blog/topic/black-scholes)
- [board of directors (1)](https://www.vibato.com/blog/topic/board-of-directors)
- [BOD (1)](https://www.vibato.com/blog/topic/bod)
- [bonus (1)](https://www.vibato.com/blog/topic/bonus)
- [bonuses (2)](https://www.vibato.com/blog/topic/bonuses)
- [brian reiss (1)](https://www.vibato.com/blog/topic/brian-reiss)
- [brokers (1)](https://www.vibato.com/blog/topic/brokers)
- [campaign (1)](https://www.vibato.com/blog/topic/campaign)
- [campaign finance (1)](https://www.vibato.com/blog/topic/campaign-finance)
- [center for audit quality (1)](https://www.vibato.com/blog/topic/center-for-audit-quality)
- [charity (1)](https://www.vibato.com/blog/topic/charity)
- [Chiasson (1)](https://www.vibato.com/blog/topic/chiasson)
- [China (1)](https://www.vibato.com/blog/topic/china)
- [clawback (1)](https://www.vibato.com/blog/topic/clawback)
- [Clients (2)](https://www.vibato.com/blog/topic/clients)
- [climate change (1)](https://www.vibato.com/blog/topic/climate-change)
- [Close Best Practices (2)](https://www.vibato.com/blog/topic/close-best-practices)
- [cnbc (1)](https://www.vibato.com/blog/topic/cnbc)
- [Codification tools (9)](https://www.vibato.com/blog/topic/codification-tools)
- [Competition Commission (1)](https://www.vibato.com/blog/topic/competition-commission)
- [compliance (59)](https://www.vibato.com/blog/topic/compliance)
- [Compliance in China (11)](https://www.vibato.com/blog/topic/compliance-in-china)
- [Compliance tools (56)](https://www.vibato.com/blog/topic/compliance-tools)
- [congress (2)](https://www.vibato.com/blog/topic/congress)
- [control reduction (3)](https://www.vibato.com/blog/topic/control-reduction)
- [controls (1)](https://www.vibato.com/blog/topic/controls)
- [Controls Testing (38)](https://www.vibato.com/blog/topic/controls-testing)
- [corporate governance (4)](https://www.vibato.com/blog/topic/corporate-governance)
- [Corruption (3)](https://www.vibato.com/blog/topic/corruption)
- [COSO (9)](https://www.vibato.com/blog/topic/coso)
- [COSO 2013 (9)](https://www.vibato.com/blog/topic/coso-2013)
- [coso framework (2)](https://www.vibato.com/blog/topic/coso-framework)
- [coso sarbanes oxley (2)](https://www.vibato.com/blog/topic/coso-sarbanes-oxley)
- [cost-effective (1)](https://www.vibato.com/blog/topic/cost-effective)
- [CPE (3)](https://www.vibato.com/blog/topic/cpe)
- [Cryptocurrency (1)](https://www.vibato.com/blog/topic/cryptocurrency)
- [cyber threats (1)](https://www.vibato.com/blog/topic/cyber-threats)
- [deadline (5)](https://www.vibato.com/blog/topic/deadline)
- [deficiencies (1)](https://www.vibato.com/blog/topic/deficiencies)
- [Dell Inc. (1)](https://www.vibato.com/blog/topic/dell-inc)
- [Diamondback Capital Management (1)](https://www.vibato.com/blog/topic/diamondback-capital-management)
- [disclosure (3)](https://www.vibato.com/blog/topic/disclosure)
- [Division of Investment Management (1)](https://www.vibato.com/blog/topic/division-of-investment-management)
- [documentation (1)](https://www.vibato.com/blog/topic/documentation)
- [EB-5 program (1)](https://www.vibato.com/blog/topic/eb-5-program)
- [EDGAR database (1)](https://www.vibato.com/blog/topic/edgar-database)
- [educated investing (1)](https://www.vibato.com/blog/topic/educated-investing)
- [Enron (2)](https://www.vibato.com/blog/topic/enron)
- [Enron Scandal (2)](https://www.vibato.com/blog/topic/enron-scandal)
- [Entity Level Controls (5)](https://www.vibato.com/blog/topic/entity-level-controls)
- [Ernst & Young (1)](https://www.vibato.com/blog/topic/ernst-young)
- [examples (2)](https://www.vibato.com/blog/topic/examples)
- [executives (1)](https://www.vibato.com/blog/topic/executives)
- [external audit (5)](https://www.vibato.com/blog/topic/external-audit)
- [external auditing (23)](https://www.vibato.com/blog/topic/external-auditing)
- [external network (1)](https://www.vibato.com/blog/topic/external-network)
- [FAS 123R (1)](https://www.vibato.com/blog/topic/fas-123r)
- [FASB (2)](https://www.vibato.com/blog/topic/fasb)
- [FASB Updates (2)](https://www.vibato.com/blog/topic/fasb-updates)
- [fast (1)](https://www.vibato.com/blog/topic/fast)
- [fbi (3)](https://www.vibato.com/blog/topic/fbi)
- [FCPA (2)](https://www.vibato.com/blog/topic/fcpa)
- [Federal Audit Clearinghouse (1)](https://www.vibato.com/blog/topic/federal-audit-clearinghouse)
- [federal investigation (4)](https://www.vibato.com/blog/topic/federal-investigation)
- [fifa (4)](https://www.vibato.com/blog/topic/fifa)
- [FIFA Reform (2)](https://www.vibato.com/blog/topic/fifa-reform)
- [financial reporting (2)](https://www.vibato.com/blog/topic/financial-reporting)
- [financial risk (7)](https://www.vibato.com/blog/topic/financial-risk)
- [Financial Services Holding Companies (1)](https://www.vibato.com/blog/topic/financial-services-holding-companies)
- [Fined (1)](https://www.vibato.com/blog/topic/fined)
- [FINRA (2)](https://www.vibato.com/blog/topic/finra)
- [firewall (1)](https://www.vibato.com/blog/topic/firewall)
- [Form AP (1)](https://www.vibato.com/blog/topic/form-ap)
- [framework (2)](https://www.vibato.com/blog/topic/framework)
- [fraud (24)](https://www.vibato.com/blog/topic/fraud)
- [fraud prevention (4)](https://www.vibato.com/blog/topic/fraud-prevention)
- [future trading (1)](https://www.vibato.com/blog/topic/future-trading)
- [GAAP vs. non-GAAP (1)](https://www.vibato.com/blog/topic/gaap-vs-non-gaap)
- [gambling (1)](https://www.vibato.com/blog/topic/gambling)
- [general ledger account change request (1)](https://www.vibato.com/blog/topic/general-ledger-account-change-request)
- [government (1)](https://www.vibato.com/blog/topic/government)
- [heinz (1)](https://www.vibato.com/blog/topic/heinz)
- [Herbalife (1)](https://www.vibato.com/blog/topic/herbalife)
- [Hong Kong (1)](https://www.vibato.com/blog/topic/hong-kong)
- [How to prevent Fraud (1)](https://www.vibato.com/blog/topic/how-to-prevent-fraud)
- [IASB (1)](https://www.vibato.com/blog/topic/iasb)
- [IIA (1)](https://www.vibato.com/blog/topic/iia)
- [immigration services (1)](https://www.vibato.com/blog/topic/immigration-services)
- [insider trader (1)](https://www.vibato.com/blog/topic/insider-trader)
- [insider trading (2)](https://www.vibato.com/blog/topic/insider-trading)
- [Institute of Internal Auditors (1)](https://www.vibato.com/blog/topic/institute-of-internal-auditors)
- [insurance audit (3)](https://www.vibato.com/blog/topic/insurance-audit)
- [internal audit (5)](https://www.vibato.com/blog/topic/internal-audit)
- [internal auditor (1)](https://www.vibato.com/blog/topic/internal-auditor)
- [internal control (22)](https://www.vibato.com/blog/topic/internal-control)
- [internal control 2013 (2)](https://www.vibato.com/blog/topic/internal-control-2013)
- [Internal Control Changes (1)](https://www.vibato.com/blog/topic/internal-control-changes)
- [Internal Control Deficiency (5)](https://www.vibato.com/blog/topic/internal-control-deficiency)
- [Internal Control Education (24)](https://www.vibato.com/blog/topic/internal-control-education)
- [internal control tips (14)](https://www.vibato.com/blog/topic/internal-control-tips)
- [Internal Controls (56)](https://www.vibato.com/blog/topic/internal-controls)
- [internal controls failures (1)](https://www.vibato.com/blog/topic/internal-controls-failures)
- [Internet Crime (2)](https://www.vibato.com/blog/topic/internet-crime)
- [investing (2)](https://www.vibato.com/blog/topic/investing)
- [Investments (1)](https://www.vibato.com/blog/topic/investments)
- [IPO (2)](https://www.vibato.com/blog/topic/ipo)
- [irs (1)](https://www.vibato.com/blog/topic/irs)
- [IT Controls (1)](https://www.vibato.com/blog/topic/it-controls)
- [ITGCC (1)](https://www.vibato.com/blog/topic/itgcc)
- [Jamie Dimon (1)](https://www.vibato.com/blog/topic/jamie-dimon)
- [Janees Williams (1)](https://www.vibato.com/blog/topic/janees-williams)
- [Jeffrey Kinsell (1)](https://www.vibato.com/blog/topic/jeffrey-kinsell)
- [Jeffrey Skilling (3)](https://www.vibato.com/blog/topic/jeffrey-skilling)
- [Jesse Jackson Jr. (1)](https://www.vibato.com/blog/topic/jesse-jackson-jr)
- [JPMorgan (1)](https://www.vibato.com/blog/topic/jpmorgan)
- [Keep Skilling in Jail (2)](https://www.vibato.com/blog/topic/keep-skilling-in-jail)
- [Keith Metzler (1)](https://www.vibato.com/blog/topic/keith-metzler)
- [Kenneth Lay (1)](https://www.vibato.com/blog/topic/kenneth-lay)
- [key words (1)](https://www.vibato.com/blog/topic/key-words)
- [Kinsell Newcomb & DeDois (1)](https://www.vibato.com/blog/topic/kinsell-newcomb-dedois)
- [KJZY (1)](https://www.vibato.com/blog/topic/kjzy)
- [KND Affiliates (1)](https://www.vibato.com/blog/topic/knd-affiliates)
- [KPMG (2)](https://www.vibato.com/blog/topic/kpmg)
- [leadership (1)](https://www.vibato.com/blog/topic/leadership)
- [lease accounting (1)](https://www.vibato.com/blog/topic/lease-accounting)
- [legislative compliance (1)](https://www.vibato.com/blog/topic/legislative-compliance)
- [Level Global Investors (1)](https://www.vibato.com/blog/topic/level-global-investors)
- [Lloyd (1)](https://www.vibato.com/blog/topic/lloyd)
- [mandatory audit rotation (1)](https://www.vibato.com/blog/topic/mandatory-audit-rotation)
- [MAR (1)](https://www.vibato.com/blog/topic/mar)
- [Martin Baumann (1)](https://www.vibato.com/blog/topic/martin-baumann)
- [material (1)](https://www.vibato.com/blog/topic/material)
- [material risks (1)](https://www.vibato.com/blog/topic/material-risks)
- [maureen o'connor (1)](https://www.vibato.com/blog/topic/maureen-oconnor)
- [mayor (1)](https://www.vibato.com/blog/topic/mayor)
- [mining (1)](https://www.vibato.com/blog/topic/mining)
- [mining registrants (1)](https://www.vibato.com/blog/topic/mining-registrants)
- [misstatement (1)](https://www.vibato.com/blog/topic/misstatement)
- [money laundering (3)](https://www.vibato.com/blog/topic/money-laundering)
- [mortgages (1)](https://www.vibato.com/blog/topic/mortgages)
- [NAIC (1)](https://www.vibato.com/blog/topic/naic)
- [Non-accelerated filer 404(b) information (63)](https://www.vibato.com/blog/topic/non-accelerated-filer-404b-information)
- [non-profits (3)](https://www.vibato.com/blog/topic/non-profits)
- [Nvidia Corp. (1)](https://www.vibato.com/blog/topic/nvidia-corp)
- [PCAOB (11)](https://www.vibato.com/blog/topic/pcaob)
- [PCAOB News & Information (9)](https://www.vibato.com/blog/topic/pcaob-news-information)
- [personal risk (1)](https://www.vibato.com/blog/topic/personal-risk)
- [Petition (2)](https://www.vibato.com/blog/topic/petition)
- [photoshop (1)](https://www.vibato.com/blog/topic/photoshop)
- [political spending (1)](https://www.vibato.com/blog/topic/political-spending)
- [Ponzi Scheme (1)](https://www.vibato.com/blog/topic/ponzi-scheme)
- [Pre-IPO (1)](https://www.vibato.com/blog/topic/pre-ipo)
- [precision (1)](https://www.vibato.com/blog/topic/precision)
- [Press Release (1)](https://www.vibato.com/blog/topic/press-release)
- [Process Improvement (6)](https://www.vibato.com/blog/topic/process-improvement)
- [Product Information (7)](https://www.vibato.com/blog/topic/product-information)
- [prospectus (1)](https://www.vibato.com/blog/topic/prospectus)
- [proxy report (1)](https://www.vibato.com/blog/topic/proxy-report)
- [proxy season (1)](https://www.vibato.com/blog/topic/proxy-season)
- [Public Company Accounting Oversight Board (2)](https://www.vibato.com/blog/topic/public-company-accounting-oversight-board)
- [purposed rulings (2)](https://www.vibato.com/blog/topic/purposed-rulings)
- [PwC (1)](https://www.vibato.com/blog/topic/pwc)
- [radio (1)](https://www.vibato.com/blog/topic/radio)
- [Ransomware (1)](https://www.vibato.com/blog/topic/ransomware)
### Posts by Month
- [October 2019 (1)](https://www.vibato.com/blog/archive/2019/10)
- [June 2017 (1)](https://www.vibato.com/blog/archive/2017/06)
- [May 2017 (1)](https://www.vibato.com/blog/archive/2017/05)
- [January 2017 (2)](https://www.vibato.com/blog/archive/2017/01)
- [December 2016 (2)](https://www.vibato.com/blog/archive/2016/12)
- [November 2016 (1)](https://www.vibato.com/blog/archive/2016/11)
- [September 2016 (2)](https://www.vibato.com/blog/archive/2016/09)
- [July 2016 (1)](https://www.vibato.com/blog/archive/2016/07)
- [June 2016 (3)](https://www.vibato.com/blog/archive/2016/06)
- [May 2016 (4)](https://www.vibato.com/blog/archive/2016/05)
- [April 2016 (1)](https://www.vibato.com/blog/archive/2016/04)
- [October 2015 (1)](https://www.vibato.com/blog/archive/2015/10)
- [June 2015 (1)](https://www.vibato.com/blog/archive/2015/06)
- [March 2015 (1)](https://www.vibato.com/blog/archive/2015/03)
- [December 2014 (1)](https://www.vibato.com/blog/archive/2014/12)
- [September 2014 (1)](https://www.vibato.com/blog/archive/2014/09)
- [June 2014 (3)](https://www.vibato.com/blog/archive/2014/06)
- [May 2014 (4)](https://www.vibato.com/blog/archive/2014/05)
- [April 2014 (2)](https://www.vibato.com/blog/archive/2014/04)
- [March 2014 (1)](https://www.vibato.com/blog/archive/2014/03)
- [February 2014 (1)](https://www.vibato.com/blog/archive/2014/02)
- [December 2013 (2)](https://www.vibato.com/blog/archive/2013/12)
- [October 2013 (5)](https://www.vibato.com/blog/archive/2013/10)
- [September 2013 (3)](https://www.vibato.com/blog/archive/2013/09)
- [August 2013 (1)](https://www.vibato.com/blog/archive/2013/08)
- [July 2013 (3)](https://www.vibato.com/blog/archive/2013/07)
- [June 2013 (1)](https://www.vibato.com/blog/archive/2013/06)
- [May 2013 (4)](https://www.vibato.com/blog/archive/2013/05)
- [April 2013 (7)](https://www.vibato.com/blog/archive/2013/04)
- [March 2013 (11)](https://www.vibato.com/blog/archive/2013/03)
- [February 2013 (6)](https://www.vibato.com/blog/archive/2013/02)
- [August 2012 (1)](https://www.vibato.com/blog/archive/2012/08)
- [April 2012 (6)](https://www.vibato.com/blog/archive/2012/04)
- [March 2012 (11)](https://www.vibato.com/blog/archive/2012/03)
- [February 2012 (3)](https://www.vibato.com/blog/archive/2012/02)
- [January 2012 (1)](https://www.vibato.com/blog/archive/2012/01)
- [December 2011 (3)](https://www.vibato.com/blog/archive/2011/12)
- [November 2011 (2)](https://www.vibato.com/blog/archive/2011/11)
- [October 2011 (3)](https://www.vibato.com/blog/archive/2011/10)
- [September 2011 (6)](https://www.vibato.com/blog/archive/2011/09)
- [August 2011 (4)](https://www.vibato.com/blog/archive/2011/08)
- [July 2011 (3)](https://www.vibato.com/blog/archive/2011/07)
- [June 2011 (7)](https://www.vibato.com/blog/archive/2011/06)
- [May 2011 (8)](https://www.vibato.com/blog/archive/2011/05)
- [April 2011 (7)](https://www.vibato.com/blog/archive/2011/04)
- [March 2011 (4)](https://www.vibato.com/blog/archive/2011/03)
- [February 2011 (2)](https://www.vibato.com/blog/archive/2011/02)
- [January 2011 (4)](https://www.vibato.com/blog/archive/2011/01)
- [December 2010 (5)](https://www.vibato.com/blog/archive/2010/12)
- [November 2010 (13)](https://www.vibato.com/blog/archive/2010/11)
- [October 2010 (1)](https://www.vibato.com/blog/archive/2010/10)
- [September 2010 (3)](https://www.vibato.com/blog/archive/2010/09)
- [August 2010 (5)](https://www.vibato.com/blog/archive/2010/08)
- [July 2010 (12)](https://www.vibato.com/blog/archive/2010/07)
- [June 2010 (20)](https://www.vibato.com/blog/archive/2010/06)
- [May 2010 (11)](https://www.vibato.com/blog/archive/2010/05)
- [April 2010 (14)](https://www.vibato.com/blog/archive/2010/04)
- [March 2010 (25)](https://www.vibato.com/blog/archive/2010/03)
- [February 2010 (26)](https://www.vibato.com/blog/archive/2010/02)
- [January 2010 (25)](https://www.vibato.com/blog/archive/2010/01)
- [December 2009 (15)](https://www.vibato.com/blog/archive/2009/12)
- [November 2009 (3)](https://www.vibato.com/blog/archive/2009/11)
- [October 2009 (6)](https://www.vibato.com/blog/archive/2009/10)
© 2016 Vibato, LLC. | [privacy policy](https://www.vibato.com/privacy)