search query: @freeterm BANKS, INTERNAL AUDITING, METHODOLOGY, / total: 1
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| Author: | Brecko, V. |
| Title: | Methods of internal bank auditing |
| Journal: | Bancni vestnik
1996 : VOL. 45:5, p. 10-17 |
| Index terms: | |
| Freeterms: | BANKS, INTERNAL AUDITING, METHODOLOGY, SAMPLING |
| Language: | slv |
| Abstract: | In auditing, internal auditors use other sampling methods, which are also described in the paper.We know the so called Method of System tampling, in which the first sample is selected at random but a certain number of items are ignored, then the next item called the interval jump in chosen.The method of research sampling, which is applied in very special cases, for example, extraordinary tasks of internal auditors.Finally, the probability method called Probability Proportional to Size Sampling - PPS is described, which is a method of monetary unit sampling based on probability of selection of an individual or a separate item in proportion to similar or dependable item sizes in the sample.After the selection of a method and completion of auditing, the evaluation of the results obtained is made and conclusions are drawn.Errors that are revealed by the auditor and are not anticipated are more important than those that are anticipated.Not only mistakes but also the differences in opinions, which are obtained, have to be accounted for by the internal auditor.The question is about the quantitative analysis of mistakes and the determination of the amount of mistakes. |
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