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Overview of Statistical Sampling
Small samples and other samples that generate too wide a range of error may fail at least two, and perhaps all three, of the criteria for persuasive audit evidence. This overview describes how to apply statisitcal sampling correctly. Read Article »
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COSO - The Framework for Internal Control: A Strategic Approach to Internal Audits
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Conflict of Interest in Government
Whenever allegations of conflict of interest involving public officials arise, the person being accused never seems to have a problem justifying or rationalizing the activity that gave rise to the allegation. Read Article »
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This site focuses on topics that deal with Internal Auditing and Fraud Investigation with certain rescource links to other associated and relevant sources. It is dedicated to sharing information.
Internal Auditing
Internal Auditing is
an independent, objective assurance and consulting activity designed
to add value and improve an organization's operations. It helps
an organization accomplish its objectives by bringing a systematic, disciplined
approach to evaluate and improve the effectiveness of risk management,
control, and governance processes.
— Institute of Internal Auditors
Fraud Investigation
Fraud Investigation consists
of the multitude of steps necessary to resolve allegations of fraud — interviewing
witnesses, assembling evidence, writing reports, and dealing with prosecutors
and the courts.
—Association of Certified Fraud Examiners
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© 1996-2013 Mark R Simmons, CIA, CFE. All rights reserved. Updated 25-Mar-2013