Abstract

This study aims to examine how IT auditors make a framework to audit a company in terms of statistical point of view. Furthermore, this study also aims to test statistical tech tools such as spss, eviews, etc contribution to the audit performance of IT auditors. This study uses Secondary data analysis as a method of analysis. The results of this study indicate that, when using statistical tools such as spss and eviews make significant impact on sampling techniques in IT Auditors performance. In addition, Statistical sampling techniques has many advantages in helping auditors to audit a company.

Keywords

Statistical sampling techniques, Audit performance