White Paper - Internal Audit Sampling

Whitepaper

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Author

Michael Parkinson

BSc (Hons), GradDipComputing, CIA, CISA, CRMA, CRISC, PFIIA

Date

2023

Topics Explored

Internal Audit, Internal Audit Management

Format

White Paper

Extract/Description

This White Paper is designed to outline the purpose for, and approaches to, statistical sampling as a part of
internal audit testing.

Key Points

1. Sampling is a mechanism that supports internal audit testing.
2. Sampling can be statistical or non-statistical.
3. Statistical sampling enables the results of testing to be expanded across an entire population.