Eight Deviations in Pasha’s Attribute Sampling Application

Running head: INTERNAL AUDITING
Internal Auditing
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INTERNAL AUDITING1
Contents
Eight deviations in Pasha’s attribute sampling application:............................................................2
Conclusion:......................................................................................................................................3
References:......................................................................................................................................5

INTERNAL AUDITING2
Eight deviations in Pasha’s attribute sampling application:
Attribute sampling application is generally used to test the internal controls within an
organization. An item either will or won’t have certain attributes or qualities when checked
under attribute sampling. For example all vouchers above a certain amount should have the
authorization of appropriate authority and vouchers below such amount need not have the
authorized signature of any authority. However, in this case the application of attribute sampling
by Pasha Reuben seems full of deficiencies. The deficiencies are mentioned below.
Sampling was only for certain period:
Sampling means that all items or vouchers will have equal opportunity to be selected in
sampling. However, in this case the decision to select only transactions occurred near the year
end does not allow all transactions opportunity to be selected in sampling (Groomer & Murthy,
2018).
Not representative of entire year:
The sampling technique to be use by an auditor must be representative of all transactions
throughout the year. In this case the decision to select transactions near the year end only will not
represent all the transaction of the organization.
Increasing risk assessing control:
Increasing risk assessing control from 5% to 7% is not justified without any proper reason
(Louwers, Ramsay, Sinason, Strawser & Thibodeau, 2015).
Sample is to less: