This free ebook debates the proposition that the use of data population sampling in the practise of Internal Auditing is no longer relevant.
It aims to provide some insight into the methods employed by Internal Audit functions with regards to data analytics and achieving both relevant and significant results.
It seeks to ask the following fundamental questions:
- Is sampling data populations still relevant in the modern world of technology and analytics?
- Are Internal Audits efficient in the context of current technological adoption?
- Can Internal Audit provide sufficient assurance utilising sampling?