Discover how attribute sampling enhances audit accuracy by evaluating internal controls and analyzing population traits, ...

The California Department of Tax and Fee Administration held its second interested parties meeting concerning the Department’s proposed revisions to its sales and use tax Audit Manual Chapter 13 ...

In a September 28, 2018 Change Request to Medicare’s Program Integrity Manual (“PIM”), the Centers for Medicare & Medicaid Services (“CMS”) updated its instructions to Medicare contractors regarding ...

Auditors usually have information on both the book amount and the audit amount available for each sample audit unit. Problems in using difference and ratio estimators, as well as some other estimators ...

Stratified mean-per-unit sampling is a key tool used by auditors. The popularity of this statistical procedure arises from its unique ability to produce trustworthy ...