IIA-Australia White Paper - Internal Audit Sampling

IIA-Australia White Paper - Internal Audit Sampling

This is a members only resource. Please login to access. 

Author

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

Date

 2023

Topics Explored

Internal Audit

Format

White Paper

Extract/Description

This paper expands and explains a Practice Advisory published by IIA Global in 2013.

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.

Relevant Industries

All

Level of Assumed Knowledge

Expert