In most cases, an audit of accounts payable would use the non-statistical approach, which includes random sampling, block sampling, haphazard sampling or systematic sampling.

Articles reflect current research by statisticians worldwide and cover key issues in an informative and accessible way. Some themes of interest to the journal are the teaching and communication of ...

J. M. Sully, Statistical Sampling in Auditing, Journal of the Royal Statistical Society. Series D (The Statistician), Vol. 23, No. 1, Statistical Investment Analysis ...

There is little dispute that the False Claims Act (FCA) is among the most potent weapons for fighting fraud and government waste. In just this past fiscal year alone, the DOJ utilized the FCA to ...