The statistical sampling, tool to protect the objectivity and the internal auditors' independence in the cooperative companies

Abstract

The statistical sampling and their application in the activity the audit in the cooperative companies, respond to certain necessities that from the practical point of view the auditors present in the procedure of selection of the sample. Although this technique is generally little used, keeping in mind that most of the auditors and investigators in general, they are disabled to make it by themselves, or in the best in the cases, they apply other techniques that he finds much easier, but that they don't guarantee to get rid of the prejudices that it takes the use of these, for what is an alternative for the auditors the use of the different statistical methods as a tool that facilitates the procedure in an easy and quick way and with a high degree of dependability in the results. The steps that intend inside the methodology are conceived as a work tool that allows the auditor to select the sample to check minimizing the prejudices inside the internal audit in the cooperative companies, starting from the particularities of the Cuban cooperative.