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Sampling: A Guide for Internal Auditors (Iia Research Foundation Handbook)
Sampling A Guide for Internal Auditors - Iia Research Foundation Handbook Author:Barbara Apostolou While it is possible to examine 100 percent of an audit customer's data, the time and cost associated with such a study are often prohibitive. To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and effective tool. It can help you evaluate the customer's assertions, as well as reach audit... more » conclusions and provide reasonable assurance to your organization. This handbook will help you understand sampling. It also serves as a guide for auditors and students preparing for certification. Topics include: An overview of sampling.
Statistical and nonstatistical sampling issues.
Sampling selection methods and risks.
The pros and cons of popular sampling plans.« less