2004

Revered as the "father of modern internal auditing," Larry Sawyer is legendary among internal auditors around the world. For more than 25 years, Sawyer contributed to the knowledge base of the internal audit profession. This publication presents a compilation of 22 articles he authored for Internal Auditor magazine. Sawyer's writings offer a wealth of timeless and sound advice for audit practitioners, managers, and audit committee members.

Auditing a vast amount of digital data requires research method that allows for fairly generalized results without examining all the data. This resource provides internal auditors with an overview of and ways to effectively use sampling. While it is possible to examine 100 percent of an audit customer's data, the time and cost associated with such a study are often prohibitive. To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and effective tool.