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Audit Sampling

Magazine Matej Draŝĉek, CIA, CRMA, Irena Ograjenšek, PhD Apr 11, 2022

Careful consideration of sampling methods can ensure auditors provide accurate findings from audit testing.

 Internal auditors should be proficient in sampling to obtain sufficient, reliable, relevant, and useful audit evidence.

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Matej Draŝĉek, CIA, CRMA

Matej Draŝĉek is the chief audit executive at LON Bank d.d. in Kranj, Slovenia.

Irena Ograjenšek, PhD

Professor of Statistics, University of Ljubljana’s School of Economics and Business, Slovenia

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