Back to the track — Internal Auditor
Audit sampling: from population frame to disciplined projection
Sampling begins with question, population, unit and conclusion, proves the frame and separates 100% strata. Random or systematic methods represent under defined conditions; targeting does not. Size follows assurance, tolerance and expected error. Deviations are investigated and projected only to the represented population.
Lecture preview
What this lecture contains
- Accounting learning outcomes
- Accounting case and facts
- Accounting treatment
- Supporting documents
- Worked cases and entries
- Posting and controls
- Required workpaper
- Work files and downloads
- Test the treatment with other figures
- Staged accounting case
- Treatment and review errors
- Error log
- Treatment and control summary
- Professional question
- Check your understanding
- On video
What an ORIX account adds
- The full explanation, worked examples and drawn documents.
- The workpaper, decision card and lab in the platform tool.
- A marked check, then a resume point and readiness derived from your work.
- A record and portfolio that follow your account to another device.
Create an account to open the remaining lectures and keep your work, then move among tracks, tools and your record from the same place.