A auditoria e os procedimentos de amostragem nas instituições federais de ensino superior da região sul do Brasil: aspectos gerais e específicos ao ano de 2010Audit and sampling procedures in federal institutions of higher education of southern Brazil: general and specific to the year 2010
Sueli Farias
AbstractThe objective of this study is to investigate the functioning of the audit and sampling procedures in Federal Institutions of Higher Education (IFES) in southern Brazil. The methodology is characterized as predominantly quantitative, besides constituting a survey. In general, the area of Supply Management of Goods and Services was more often audited. Specifically in 2010, the methods of systematic simple random sampling and Philips Table were the most used, as well the non-statistical selection. It was also found that some subareas were not audited, for example, Intangible Assets and Training and Development.