master's thesis
Statistical sampling in internal audit

Matej Bičvić (2017)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Metadata
TitleStatističko uzorkovanje u internoj reviziji
AuthorMatej Bičvić
Mentor(s)Ivo Mijoč (thesis advisor)
Abstract
U današnje vrijeme neizvjesnosti i turbulentne okoline, pregledavanje točnosti, objektivnosti i realnosti informacija prezentiranih u financijskim izvještajima je od izuzetne važnosti. Postupak koji olakšava pregledavanje navedenih informacija naziva se revizija. Revizija se javlja još za vrijeme starih Egipćana kada se izvješće o provedenom procesu prenosilo usmenim putem. Razlikuju se različite vrste revizije, poput interne, eksterne revizije, revizije poslovanja, revizije financijskih izvještaja, te komercijalne i državne revizije. Može se reći da je to složen proces koji podrazumijeva mogućnost korištenja različitih metoda, međutim, unutar ovog diplomskog rada obrađuje se metoda statističkog uzorkovanja u internoj reviziji. Statističko uzorkovanje podrazumijeva odabir određenih jedinica uzorka unutar cjelokupne populacije, te se taj uzorak podvrgava testiranju pomoću različitih statističkih metoda i tehnika koje se temelje na formulama, radi jednostavnijeg izračuna. Tehnike statističkog uzorkovanja koje se koriste u internoj reviziji su tehnika utemeljena na određenoj monetarnoj jedinici, tehnika koja se temelji na određenom obilježju, i tehnika utemeljena na klasičnim varijablama. Svaka od navedenih tehnika prolazi kroz nekoliko faza, a revizor može odabrati samo jednu tehniku statističkog uzorkovanja kako bi sam proces revizije bio kvalitetniji te kako bi se ostvarili revizijski ciljevi. Osim statističkog uzorkovanja postoji i nestatističko uzorkovanje, međutim, o njemu se u znatno manjoj mjeri govori tijekom diplomskog rada.
Keywordsaudit internal audit sample population statistical sampling
Parallel title (English)Statistical sampling in internal audit
Committee MembersIvo Mijoč (committee chairperson)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2017-03-20
Parallel abstract (English)
In the modern days of uncertainty and turbulent environment, controlling the accuracy, objectivity and reality of information presented in the financial statements is of paramount importance. The procedure that makes it easier to browse such information is called auditing. Auditing occurs as early as ancient Egypt, when the report on the process was passed down orally. Different types of audits are distinguished, such as internal and external audits, audits of operations, audit of financial statements, and commercial and government audits. Auditing can be defined as a complex process that involves the ability to use different methods, however, this thesis deals specifically with methods of statistical sampling in the internal audit. Statistical sampling involves the selection of specific sampling units within the entire population, after which the sample is subjected to testing using a variety of statistical methods and techniques based on formulas, to simplify the calculation. Techniques of statistical sampling used in internal audit are technique based on specific monetary unit, technique that is based on a given characteristic, and technique based on the classic variables. Each of these techniques is consisted of several stages, and the auditor may choose only one of them in order to ensure a more quality auditing process, and to achieve the audit objectives. In addition to statistical sampling, there are also non-statistical sampling techniques which are, however, much less discussed during the thesis.
Parallel keywords (Croatian)revizija interna revizija uzorak populacija statističko uzorkovanje
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:870954
CommitterGordana Kradijan