Transcription of SAMPLING FOR INTERNAL AUDITORS - …
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SAMPLING FOR INTERNAL AUDITORS - …
By Mwenya P. Chitalu CIA SAMPLING FOR EFFECTIVE INTERNAL AUDITING EXPECTED PRESENTATION OUTCOMES Why Do AUDITORS Sample? SAMPLING Policy Statistical & Non-statistical SAMPLING Statistical Terminologies Statistical SAMPLING Plans External Auditing Standards Sample Selection Methods Illustrations DEMYSTIFYING STATISTICAL SAMPLING The Principle (or Law) of Parsimony: That things are usually connected in the simplest or most economical way. Reducing ideas to small, easy-to-write symbols & saying a lot in a small area covered by a formula. Eliminate the Greek, Arabic & Roman language barrier in symbols & Formulae that mystify Mathematics or Statistics. Just like any other audit, Probe Statistical Assertions-Life can be made easy with appropriate SAMPLING .
WHY DO AUDITORS SAMPLE? International Standards for the Professional Practice of Internal Auditing: Guides Information should be: Sufficient, Reliable, Relevant & Useful
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MANUAL ON INTERNAL AUDITING, For internal auditors, Audit Sampling 101, Audit Manual Chapter 13, Sampling, Trust Audit Guidelines, Auditors, Internal Auditing Practices and Internal Control, Summary of Auditing & Assurance Standards as, Summary of Auditing & Assurance Standards as prescribed, Continuous Controls Monitoring for Transactions, TECHNICAL ARTICLE Construction