Base Knowledge
Statistics
Teaching Methodologies
In-person lectures with computer support. The academic period is divided into two components: classes dedicated to the presentation of theoretical concepts and practical examples; and classes dedicated to the use of software. Classes will be interspersed in a sequence that optimizes the acquisition of skills.
Learning Results
Understanding different sampling techniques and decide the most appropriate for the professional’s work. Learn the key concepts and methods of data analysis and its relationship with the analytical procedures. To be familiar with probabilistic models that constitute the
foundations of statistical inference. Examples will show how these statistical methods can help in decision making. Software
applications will be used.
Program
1. SAMPLING
1.1. Random sample and statistics.
1.2. Statistical Research
1.3. Questionnaires
1.4. The role of audit sampling
1.5. Professional standards that recognize the sampling techniques
1.6. Incorporating sampling in audit tests
1.7. Sampling by attributes
1.8. Sampling by variables
2. STATISTICS – Analytical Procedures
3. CONTROL CHARTS
Curricular Unit Teachers
Alexandre Miguel Fernandes Gomes da SilvaGrading Methods
Rating 0 to 20, through the realization and presentation of an essay reporting a top rated paper on the subject and an exam (50%/50%).
Internship(s)
NAO
Bibliography
Guy D., Carmichael D., Whittington R. (2001). Audit sampling: an introduction. 5ªEd John Wiley & Sons
Vallés, R. E. y Martinez, S.M.;(2002); Métodos de muestreo estadístico aplicados a la auditoria; Ed.Tirant lo Blanch
Apostolou, Barbara; (2000); Sampling for internal Auditors; 2ª ed.; IIA
Sawyer, L.B..e all; (2003); Sawyer’s Internal Auditing- The pratice of modern internal auditing; IIA
Agustin Melendro, J.A.; (1995); Aplicación del muestreo estadístico a la auditoria; Registro de Economistas Auditores
Silva, A. G. (2015) ; Técnicas Estatísticas em Auditoria; Escolar Editora
Normas de auditoria do AICPA, IFAC, OROC e IIA
Newbold, P. (1995). Statistics for business and economics. Prentice-Hall
Maroco, J. (2014). Análise Estatística – Com Utilização do SPSS sttistics, Report Number
Hill, A. E Hill, M. M. (2005). Investigação por questionário. Ed. Sílabo
Chaudhuri A., Stengersurvey H. (2005). Sampling: theory and methods. 2ª Ed Chapman & Hall.
Guy D., Carmichael D., Whittington R. (2001). Audit sampling: an introduction. 5ªEd John Wiley & Sons
Vallés, R. E. y Martinez, S.M.;(2002); Métodos de muestreo estadístico aplicados a la auditoria; Ed.Tirant lo Blanch
Pérez, R. y López A.J.;(1997); Análisis de datos económicos II:Métodos inferenciales; Ed. Pirâmide
Apostolou, Barbara; (2000); Sampling for internal Auditors; 2ª ed.; IIA
Sawyer, L.B..e all; (2003); Sawyer’s Internal Auditing- The pratice of modern internal auditing; IIA