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CIA Exam Notes

The document discusses various sampling techniques used in forensic auditing such as discovery sampling which stops once an error is found, stop or go sampling which determines the next step based on previous results, and attribute sampling which is not used to test dollar amounts. It also mentions factors that could indicate fraud such as rapid turnover of financial executives or fictitious employees without deductions. Pilot sampling is used to estimate variation in a population which affects techniques like mean per unit sampling and the standard error of a sample.

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Mahesh Toppae
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933 views1 page

CIA Exam Notes

The document discusses various sampling techniques used in forensic auditing such as discovery sampling which stops once an error is found, stop or go sampling which determines the next step based on previous results, and attribute sampling which is not used to test dollar amounts. It also mentions factors that could indicate fraud such as rapid turnover of financial executives or fictitious employees without deductions. Pilot sampling is used to estimate variation in a population which affects techniques like mean per unit sampling and the standard error of a sample.

Uploaded by

Mahesh Toppae
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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1) Forensic IS auditor knowledge of evidence acceptable in court of law 2) Discovery sampling no more sampling once first error is found

nd or fraud 3) Stop or go sampling sequential procedure where next step is determined by the results of the previous step 4) Rapid turnover of orgs financial executives possible fraud (red flags) 5) Fictitious employees wont have any deductions (ways to find fraud) 6) Attribute sampling not used for test of dollar amounts 7) Variability affects mean per unit sampling 8) Standard error of a sample degree of variation in sample items 9) Pilot sampling used to estimate the SD in a population 10)

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