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Practical Statistical Sampling for Auditors

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  • ORegistration open
  • FClass full
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  • RRemote Classroom
Multiple Registrations?
Session Schedule Location Tuition Status
Oct 17 - Oct 20, 2017
08:30 - 16:30 , TUE-FRI
Washington , DC $1099 O
Dec 11 - Dec 14, 2017
08:30 - 16:30 , MON-THU
Washington , DC $1099 O
Jul 17 - Jul 20, 2018
08:30 - 16:30 , TUE-FRI
Washington , DC $1099 O
Displaying of 3 sessions Show All Show Less

Course overview

Equip yourself with the basic concepts of statistical sampling and confidently explain how the concepts can be applied to decision making. Gain an appreciation of the role statistical sampling plays in auditing, inspections and fact-finding. Through case exercises, become proficient at applying basic statistical sampling principles and procedures in the audit environment. You will use Excel statistical functions and sampling software (that you can take back to our organization for use in audits. Emphasis is placed on sample-size determination and how to appraise and present the audit results. Using Excel and sampling software, learn all the steps from problem formulation to statistical design, field work, analysis and presentation of findings.

Who should attend?

Auditors who have some experience in performance auditing and who want to gain an appreciation for the role statistical sampling plays in the audit environment.Level: Advanced.

Learning outcomes

  • Formulate the audit problem and the sampling approach to its solution, including the conduct of a pilot (test) sample
  • Explain the advantages of and when to use random sampling methods such as mean-per-unit, stratified cluster difference estimation and probability proportional to size sampling
  • Choose an appropriate sample selection method
  • Determine the appropriate size of a sample
  • Select a statistical sample and derive essential facts to form audit findings
  • Present audit findings with reasonable assurance of their correctness
  • Identify some key problems that can occur when using samples for estimation

Course outline

Syllabus -- Practical Statistical Sampling for Auditors, AUDT8112G, Grad. School, USDA

Module 1: Describe the Population

Module 2: Introduction to Sampling

Module 3: Unrestricted Random Sampling

Module 4: Controlling Risk

Module 5: Stratified Sampling

Module 6: Cluster Sampling

Module 7: Difference/Ratio Estimation

Module 8: Attribute Sampling Methods

Module 9: Sampling Proportional to Size

Module 10: Non-Statistical Samples

Module 11: Miscellaneous Topics

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