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 . If it cannot be measured, then it cannot be managed economically, efficiently, & effectively. Mathematics or statistics is commitment to logical thinking. It squeezes the most learning about the population from limited sample data.
EXPECTED PRESENTATION OUTCOMES Why Do Auditors Sample? Sampling Policy Statistical & Non-statistical Sampling Statistical Terminologies Statistical Sampling Plans
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