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Sampling for Audit, SOX, MAR Compliance

 
 
 
 
 
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Sampling and testing are required for SOX and NAIC MAR Internal Control compliance. The sampling techniques by management for control design, evaluation, and testing could be different than those used by auditors for internal control audits. This writing provides research on the rationale for these differences, as well as recommending a structured approach to either "Valid Statistical Sampling", or non-statistical Sampling.

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08/09/2009

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