Transcription of SAMPLING FOR INTERNAL AUDITORS - ISACA
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SAMPLING FOR INTERNAL AUDITORS - ISACA
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.
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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