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Advanced Auditing Techniques: Fair and Balanced Random Sampling Methods

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Learn how to conduct fair and balanced random sampling in auditing, ensuring accuracy and representativeness. Dive into statistical data to make informed decisions.

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Advanced Auditing Techniques: Fair and Balanced Random Sampling Methods

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  1. Sampling and Projection Advanced Auditing Techniques Tempe Arizona January 5, 2012

  2. Company Overview Name: Arizona Desert Delivery DBA: ADD Express Services Motto: “You buy it…we drive it” Company Size: 150 Units Demographics: All Continental US and DC Average Distance per Unit: 30,677 Average Distance per Jurisdiction: 93,909

  3. Fair and Balanced Random Sampling? What is “Fair and Balanced” Random Sampling?

  4. Digging Deeper – Group Discussion Should any of the units within the sample on your table be excluded? Why or why not? What methods and/or considerations would you use to determine whether the sample units are representative of all quarters within the audit period?

  5. Units 1 - 10 Statistics: Not Represented # of jurisdictions = 12 % of all jurisdictions = 24.490% Total Miles not reviewed = 214,671 % of total miles = 4.665% Avg. Miles per Unit in Sample = 30,536

  6. Units 11 - 20 Statistics: Not Represented # of jurisdictions = 18 % of all jurisdictions = 36.735% Total Miles not reviewed = 520,215 % of total miles = 11.305% Avg. Miles per Unit in Sample = 10,330

  7. Units 21 - 30 Statistics: Not Represented # of jurisdictions = 6 % of all jurisdictions = 12.245% Total Miles not reviewed = 165,290 % of total miles = 3.592% Avg. Miles per Unit in Sample = 31,827

  8. Units 31 - 40 Statistics: Not Represented # of jurisdictions = 10 % of all jurisdictions = 20.408% Total Miles not reviewed = 231,379 % of total miles = 5.028% Avg. Miles per Unit in Sample = 42,897

  9. Units 41 - 50 Statistics: Not Represented # of jurisdictions = 16 % of all jurisdictions = 32.653% Total Miles not reviewed = 704,346 % of total miles = 15.307% Avg. Miles per Unit in Sample = 42,570

  10. Units 51 - 60 Statistics: Not Represented # of jurisdictions = 10 % of all jurisdictions = 20.408% Total Miles not reviewed = 331,032 % of total miles = 7.194% Avg. Miles per Unit in Sample = 48,291

  11. Units 61 - 70 Statistics: Not Represented # of jurisdictions = 14 % of all jurisdictions = 28.571% Total Miles not reviewed = 500,027 % of total miles = 10.867% Avg. Miles per Unit in Sample = 35,458

  12. Units 71 - 80 Statistics: Not Represented # of jurisdictions = 9 % of all jurisdictions = 18.367% Total Miles not reviewed = 205,988 % of total miles = 4.477% Avg. Miles per Unit in Sample = 44,311

  13. Units 81 - 90 Statistics: Not Represented # of jurisdictions = 29 % of all jurisdictions = 59.184% Total Miles not reviewed = 2,001,937 % of total miles = 43.506% Avg. Miles per Unit in Sample = 21,375

  14. Units 91 - 100 Statistics: Not Represented # of jurisdictions = 29 % of all jurisdictions = 59.184% Total Miles not reviewed = 2,325,521 % of total miles = 50.538% Avg. Miles per Unit in Sample = 11,782

  15. Units 101 - 110 Statistics: Not Represented # of jurisdictions = 10 % of all jurisdictions = 20.408% Total Miles not reviewed = 265,273 % of total miles = 5.765% Avg. Miles per Unit in Sample = 29,757

  16. Units 111 - 120 Statistics: Not Represented # of jurisdictions = 17 % of all jurisdictions = 34.694% Total Miles not reviewed = 565,777 % of total miles = 12.295% Avg. Miles per Unit in Sample = 22,760

  17. Units 121 - 130 Statistics: Not Represented # of jurisdictions = 19 % of all jurisdictions = 38.776% Total Miles not reviewed = 1,281,194 % of total miles = 27.843% Avg. Miles per Unit in Sample = 28,713

  18. Units 131 - 140 Statistics: Not Represented # of jurisdictions = 4 % of all jurisdictions = 8.163% Total Miles not reviewed = 41,565 % of total miles = 0.903% Avg. Miles per Unit in Sample = 40,780

  19. Units 141 - 150 Statistics: Not Represented # of jurisdictions = 20 % of all jurisdictions = 40.816% Total Miles not reviewed = 2,220,786 % of total miles = 48.262% Avg. Miles per Unit in Sample = 18,765

  20. Thank YOU for participating Suggestions for the day! Take a deep breath…relax! Exchange contact information with your new friends and acquaintances…they will be great resources for you. Have a safe trip home.

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