Sampling and Projection Advanced Auditing Techniques Tempe Arizona

Sampling and Projection Advanced Auditing Techniques Tempe Arizona January 5, 2012

Company Overview Name: Arizona Desert Delivery DBA: ADD Express Services Motto: “You buy it…we drive it” Company Size: 150 Units Demographics: All Continental US and DC Average Distance per Unit: 30, 677 Average Distance per Jurisdiction: 93, 909

Fair and Balanced Random Sampling? What is “Fair and Balanced” Random Sampling?

Digging Deeper – Group Discussion Should any of the units within the sample on your table be excluded? Why or why not? What methods and/or considerations would you use to determine whether the sample units are representative of all quarters within the audit period?

Units 1 - 10 Statistics: Not Represented # of jurisdictions = 12 % of all jurisdictions = 24. 490% Total Miles not reviewed = 214, 671 % of total miles = 4. 665% Avg. Miles per Unit in Sample = 30, 536

Units 11 - 20 Statistics: Not Represented # of jurisdictions = 18 % of all jurisdictions = 36. 735% Total Miles not reviewed = 520, 215 % of total miles = 11. 305% Avg. Miles per Unit in Sample = 10, 330

Units 21 - 30 Statistics: Not Represented # of jurisdictions = 6 % of all jurisdictions = 12. 245% Total Miles not reviewed = 165, 290 % of total miles = 3. 592% Avg. Miles per Unit in Sample = 31, 827

Units 31 - 40 Statistics: Not Represented # of jurisdictions = 10 % of all jurisdictions = 20. 408% Total Miles not reviewed = 231, 379 % of total miles = 5. 028% Avg. Miles per Unit in Sample = 42, 897

Units 41 - 50 Statistics: Not Represented # of jurisdictions = 16 % of all jurisdictions = 32. 653% Total Miles not reviewed = 704, 346 % of total miles = 15. 307% Avg. Miles per Unit in Sample = 42, 570

Units 51 - 60 Statistics: Not Represented # of jurisdictions = 10 % of all jurisdictions = 20. 408% Total Miles not reviewed = 331, 032 % of total miles = 7. 194% Avg. Miles per Unit in Sample = 48, 291

Units 61 - 70 Statistics: Not Represented # of jurisdictions = 14 % of all jurisdictions = 28. 571% Total Miles not reviewed = 500, 027 % of total miles = 10. 867% Avg. Miles per Unit in Sample = 35, 458

Units 71 - 80 Statistics: Not Represented # of jurisdictions = 9 % of all jurisdictions = 18. 367% Total Miles not reviewed = 205, 988 % of total miles = 4. 477% Avg. Miles per Unit in Sample = 44, 311

Units 81 - 90 Statistics: Not Represented # of jurisdictions = 29 % of all jurisdictions = 59. 184% Total Miles not reviewed = 2, 001, 937 % of total miles = 43. 506% Avg. Miles per Unit in Sample = 21, 375

Units 91 - 100 Statistics: Not Represented # of jurisdictions = 29 % of all jurisdictions = 59. 184% Total Miles not reviewed = 2, 325, 521 % of total miles = 50. 538% Avg. Miles per Unit in Sample = 11, 782

Units 101 - 110 Statistics: Not Represented # of jurisdictions = 10 % of all jurisdictions = 20. 408% Total Miles not reviewed = 265, 273 % of total miles = 5. 765% Avg. Miles per Unit in Sample = 29, 757

Units 111 - 120 Statistics: Not Represented # of jurisdictions = 17 % of all jurisdictions = 34. 694% Total Miles not reviewed = 565, 777 % of total miles = 12. 295% Avg. Miles per Unit in Sample = 22, 760

Units 121 - 130 Statistics: Not Represented # of jurisdictions = 19 % of all jurisdictions = 38. 776% Total Miles not reviewed = 1, 281, 194 % of total miles = 27. 843% Avg. Miles per Unit in Sample = 28, 713

Units 131 - 140 Statistics: Not Represented # of jurisdictions = 4 % of all jurisdictions = 8. 163% Total Miles not reviewed = 41, 565 % of total miles = 0. 903% Avg. Miles per Unit in Sample = 40, 780

Units 141 - 150 Statistics: Not Represented # of jurisdictions = 20 % of all jurisdictions = 40. 816% Total Miles not reviewed = 2, 220, 786 % of total miles = 48. 262% Avg. Miles per Unit in Sample = 18, 765

Thank YOU for participating Suggestions for the day! Take a deep breath…relax! Exchange contact information with your new friends and acquaintances…they will be great resources for you. Have a safe trip home.