The statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companies
The statistical sampling and their application in the activity the audit in the cooperative companies, respond to certain necessities that from the practical point of view the auditors present in the procedure of selection of the sample. Although this technique is generally little used, keeping in m...
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Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"
2015-06-01
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Online Access: | http://coodes.upr.edu.cu/index.php/coodes/article/view/100 |
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doaj-99332ed82cd8482aa969f82df29037d62020-11-24T23:29:28ZspaUniversidad de Pinar del Río "Hermanos Saíz Montes de Oca"Cooperativismo y Desarrollo2310-340X2015-06-0131364561The statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companiesJose Almeida Cordero Mederos0Nexys Cabrera Padrón1Idanis Caraballo Castro2Grisel Manso Silva3Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"Saíz Montes de Oca"Unidad Central de Auditoría Interna (UCAI)Empresa Pecuaria Camilo CienfuegosThe statistical sampling and their application in the activity the audit in the cooperative companies, respond to certain necessities that from the practical point of view the auditors present in the procedure of selection of the sample. Although this technique is generally little used, keeping in mind that most of the auditors and investigators in general, they are disabled to make it by themselves, or in the best in the cases, they apply other techniques that he finds much easier, but that they don't guarantee to get rid of the prejudices that it takes the use of these, for what is an alternative for the auditors the use of the different statistical methods as a tool that facilitates the procedure in an easy and quick way and with a high degree of dependability in the results. The steps that intend inside the methodology are conceived as a work tool that allows the auditor to select the sample to check minimizing the prejudices inside the internal audit in the cooperative companies, starting from the particularities of the Cuban cooperative.http://coodes.upr.edu.cu/index.php/coodes/article/view/100Muestreo estadístico, auditoría interna, muestra |
collection |
DOAJ |
language |
Spanish |
format |
Article |
sources |
DOAJ |
author |
Jose Almeida Cordero Mederos Nexys Cabrera Padrón Idanis Caraballo Castro Grisel Manso Silva |
spellingShingle |
Jose Almeida Cordero Mederos Nexys Cabrera Padrón Idanis Caraballo Castro Grisel Manso Silva The statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companies Cooperativismo y Desarrollo Muestreo estadístico, auditoría interna, muestra |
author_facet |
Jose Almeida Cordero Mederos Nexys Cabrera Padrón Idanis Caraballo Castro Grisel Manso Silva |
author_sort |
Jose Almeida Cordero Mederos |
title |
The statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companies |
title_short |
The statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companies |
title_full |
The statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companies |
title_fullStr |
The statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companies |
title_full_unstemmed |
The statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companies |
title_sort |
statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companies |
publisher |
Universidad de Pinar del Río "Hermanos Saíz Montes de Oca" |
series |
Cooperativismo y Desarrollo |
issn |
2310-340X |
publishDate |
2015-06-01 |
description |
The statistical sampling and their application in the activity the audit in the cooperative companies, respond to certain necessities that from the practical point of view the auditors present in the procedure of selection of the sample. Although this technique is generally little used, keeping in mind that most of the auditors and investigators in general, they are disabled to make it by themselves, or in the best in the cases, they apply other techniques that he finds much easier, but that they don't guarantee to get rid of the prejudices that it takes the use of these, for what is an alternative for the auditors the use of the different statistical methods as a tool that facilitates the procedure in an easy and quick way and with a high degree of dependability in the results. The steps that intend inside the methodology are conceived as a work tool that allows the auditor to select the sample to check minimizing the prejudices inside the internal audit in the cooperative companies, starting from the particularities of the Cuban cooperative. |
topic |
Muestreo estadístico, auditoría interna, muestra |
url |
http://coodes.upr.edu.cu/index.php/coodes/article/view/100 |
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