Abstract

The purpose of this study was to determine the statistical sampling technique for information technology auditors. The analytical method used in this research is using qualitative methods sourced from related data. In general only large entities that have a sufficiently large population equally suitable for fully apply the statistical sampling method. Due to these shortcomings, auditors often apply the statistical sampling method modified. By this research there are several statistical sampling that can be applied for IT Auditing; they are simple random sampling, stratified random sampling, systematic sampling, and Sampling Probability Proportional to Size (Dollar Unit Sampling). This allows sampling with statistical techniques to assist the audit task. So that the auditor is more confident in expressing his opinion objectively

Keywords

Statistical Sampling, Information Technology, Auditors