Barbara Apostolou

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.