haku: @journal_id 1091 / yhteensä: 715
viite: 16 / 715
| Tekijä: | Brecko, V. |
| Otsikko: | Methods of internal bank auditing |
| Lehti: | Bancni vestnik
1996 : VOL. 45:4, p. 10-18 |
| Asiasana: | |
| Vapaa asiasana: | banks, accounting, auditing, internal auditing, sampling, methods, errors, risk |
| Kieli: | slv |
| Tiivistelmä: | Audit sampling provides instructions about the criteria used to determine an appropriate sample size.The selection of an appropriate method of sampling requires professional judgement on the part of the internal auditor, especially when deciding on a sample for the implementation of auditing procedures and evaluation of findings.The criteria which might help the internal auditor in a given situation are: planning, which means preparation for the evaluation of the audited field; acceptability of errors, which is linked to the internal auditor's view about the size of the sample; and sampling risk, which is related to the time changes in risk measurement.We know of risk without sampling which means that all auditing procedures are directed to details related to transactions, and risk with sampling.The latter creates a danger of excessive dependability on internal auditing, called beta disk; the former on the other hand, too low dependability on the functioning of the internal control, called alpha risk. Internal auditors use different methods of audit sampling, which result in decisions on auditing methods.The first sampling method described in this section of the paper is called Attribute Sampling, which guarantees maximum evaluation of relations and predicts the exact attribute or business result. |
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