When the population of monetary values to be tested is not available in an electronic format, the most appropriate KPMG substantive sampling technique in this situation would be Specific items sampling.** This method is suitable when dealing with a non-electronic population, as it involves selecting specific items from the population for testing based on characteristics such as materiality or risk indicators. Attribute sampling and monetary unit sampling are more common when dealing with electronic data, while specific items sampling allows for more flexibility in selecting items for testing in situations where electronic data is limited or not accessible.