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Sampling in audit
Preparación de un plan de muestreo para la auditoría de proyectos de desarrollo tecnológico
DOI:
https://doi.org/10.15446/ing.investig.v24n1.14718Keywords:
projects, technology audit (en)proyectos, auditoría tecnológica, muestreo, muestreo para aceptación (es)
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One of the most important things in auditing project of technology development is guarantee that the products of the project are agreeing with the specifications and the expectation of the owner. In some case is unpractical to examine all the component or documentation in the project. Then if that element for examine have some characteristic or properties, is possible to take a sample and make inferences about the work with a risk under control. In this document is combine the main elements for take a sample in statistic point of view, and a standard process of defined the size of the sample, the methodology of selection and the way of make inferences about the population from the sample.
Se presenta un plan de muestreo para auditoría e interventoría de proyectos de desarrollo tecnológico. Se plantea un esquema general de los proyectos relevantes del muestreo, cuáles deben tenerse en cuenta, un procedimiento para determinar el tamaño y la selección de la muestra y calcular algunas estadísticas inferenciales acerca de la población muestreada. Es una combinación de técnicas tradicionales de muestreo estadístico y muestreo para aceptación en control de calidad.
References
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Kume, Hitoshi, Herramientas estadísticas básicas para el mejoramiento de la calidad, Bogotá, Norma, 1992.
McRae, Thomas W., Muestreo estadístico para auditoría y control, México, Limusa, 1978.
Ospina, David, Introducción al muestreo, Bogotá, Universidad Nacional de Colombia, Facultad de Ciencias, 2001.
Parra, José, El contrato de interventoría, Bogotá, Ediciones Jurídicas Gustavo Ibáñez Ltda., 2002.
Särndal, Carl, Swensson, Bent, Wretman, Jan, Model Assisted Survey Sampling, Nueva York, Springer-Verlag, 1991. DOI: https://doi.org/10.1007/978-1-4612-4378-6
http://iew3.technion.ac.il/sqconline Tablas de las MIL-STD-105D en Internet
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Copyright (c) 2004 Luís Antonio Garavito Herrera
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