scholarly journals Use of Statistical Methods for Audit Purposes

2017 ◽  
pp. 36-39
Author(s):  
Т. О. Kamenska

The issue related with use of statistical methods in practical work of auditors, for sample studies purposes, is discussed. Detailed description of one method, the method of sequential analysis, is given. It is demonstrated that the required conditions for use of the sequential statistical sample is homogeneity of the population elements and the sample representativeness. Recommendations on defining the homogeneity and number of elements in a sample are given. To assure high quality of a sample study, an auditor needs to set the value of reliability or trust, characterizing the level of requirements to the accuracy of the obtained results which are the input for estimating the distortion and the size of population. The risk of sample as a factor affecting the reliability is described, their causal link is highlighted. The elements are sampled by use of the table of random numbers or computer software. Results of tests of sampled elements and estimated parameters of the population are presented in table and graph forms. Results of tests of each population element are estimated by an auditor, with the distortion of the sum of the sample elements taken as the benchmark. Formulae for computation of the required indexes are given, used at each phase of the study. The algorithm for use of the sequential statistical sample in audit for document verification procedures, and the algorithm for estimating the population parameters by the results of a sample study are shown.

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Faiza Siddiqui ◽  
Marija Barbateskovic ◽  
Sophie Juul ◽  
Kiran Kumar Katakam ◽  
Klaus Munkholm ◽  
...  

Abstract Background Major depression significantly impairs quality of life, increases the risk of suicide, and poses tremendous economic burden on individuals and societies. Duloxetine, a serotonin norepinephrine reuptake inhibitor, is a widely prescribed antidepressant. The effects of duloxetine have, however, not been sufficiently assessed in earlier systematic reviews and meta-analyses. Methods/design A systematic review will be performed including randomised clinical trials comparing duloxetine with ‘active’ placebo, placebo or no intervention for adults with major depressive disorder. Bias domains will be assessed, an eight-step procedure will be used to assess if the thresholds for clinical significance are crossed. We will conduct meta-analyses. Trial sequential analysis will be conducted to control random errors, and the certainty of the evidence will be assessed using GRADE. To identify relevant trials, we will search Cochrane Central Register of Controlled Trials, Medical Literature Analysis and Retrieval System Online, Excerpta Medica database, PsycINFO, Science Citation Index Expanded, Social Sciences Citation Index, Conference Proceedings Citation Index—Science and Conference Proceedings Citation Index—Social Science & Humanities. We will also search Chinese databases and Google Scholar. We will search all databases from their inception to the present. Two review authors will independently extract data and perform risk of bias assessment. Primary outcomes will be the difference in mean depression scores on Hamilton Depression Rating Scale between the intervention and control groups and serious adverse events. Secondary outcomes will be suicide, suicide-attempts, suicidal ideation, quality of life and non-serious adverse events. Discussion No former systematic review has systematically assessed the beneficial and harmful effects of duloxetine taking into account both the risks of random errors and the risks of systematic errors. Our review will help clinicians weigh the benefits of prescribing duloxetine against its adverse effects and make informed decisions. Systematic review registration PROSPERO 2016 CRD42016053931


2021 ◽  
Vol 232 (5) ◽  
Author(s):  
Vitória Rovel da Silveira ◽  
Marlon Heitor Kunst Valentini ◽  
Gabriel Borges dos Santos ◽  
Willian Cezar Nadaleti ◽  
Bruno Muller Vieira

2011 ◽  
Vol 403-408 ◽  
pp. 2127-2130
Author(s):  
Chun Yan Liu ◽  
Zhu Lin Liu

With the computer software and technology continuously improving, because of various factors influencing, computer engineers are very tough on how to improve the quality of software products, this is a bottleneck problem we must solve. We think that the information engineering combining with the philosophy thought would make engineer’s ideas suddenly enlightened. We find a method and model to solve software engineering problems from the philosophical Angle, and put forward the importance of information philosophy in the study of information engineering by standing at this altitude of the information engineering. As a new field, information philosophy provides a unified, convergence theory frame, it can satisfy the requirement of further specialized. Information philosophy will become most exciting and productive philosophy research field in our era's.


2016 ◽  
Vol 4 (3) ◽  
pp. T395-T402 ◽  
Author(s):  
Euan J. Macrae ◽  
Clare E. Bond ◽  
Zoe K. Shipton ◽  
Rebecca J. Lunn

Geologic models are based on the interpretation of spatially sparse and limited resolution data sets. Nonunique interpretations often exist, resulting in commercial, safety, and environmental risks. We surveyed 444 experienced geoscientists to assess the validity of their interpretations of a seismic section for which multiple concepts honor the data. The most statistically influential factor in improving interpretation was writing about geologic time. A randomized controlled trial identified for the first time a significant causal link between being explicitly requested to describe the temporal geologic evolution of an interpretation and increased interpretation quality. These results have important implications for interpreting geologic data and communicating uncertainty in models.


2021 ◽  
Vol 13 (2) ◽  
pp. 10-18
Author(s):  
Botond L. Márton ◽  
Dóra Istenes ◽  
László Bacsárdi

Random numbers are of vital importance in today’s world and used for example in many cryptographical protocols to secure the communication over the internet. The generators producing these numbers are Pseudo Random Number Generators (PRNGs) or True Random Number Generators (TRNGs). A subclass of TRNGs are the Quantum based Random Number Generators (QRNGs) whose generation processes are based on quantum phenomena. However, the achievable quality of the numbers generated from a practical implementation can differ from the theoretically possible. To ease this negative effect post-processing can be used, which contains the use of extractors. They extract as much entropy as possible from the original source and produce a new output with better properties. The quality and the different properties of a given output can be measured with the help of statistical tests. In our work we examined the effect of different extractors on two QRNG outputs and found that witg the right extractor we can improve their quality.


2021 ◽  
Vol 8 (3) ◽  
pp. 1-8
Author(s):  
Cuong Phan Viet ◽  
Thao Ho Thi ◽  
Anh Le Tuan ◽  
Ha Nguyen Hong ◽  
Thanh Ha Quang

Handling and improving the quality of medical images with the help of computer software is one of the important stages in the diagnosis and treatment. In this article, we focus on describing the new morphological algorithms by ITK (Insight Segmentation and Registration Toolkit). These morphological operators eliminate noise, detect good edges, and overcome the drawback of traditional edge detection methods.


Author(s):  
Kevin H. Knuth ◽  
Robert M. Powell ◽  
Peter A. Reali

A number of Unidentified Aerial Phenomena (UAP) encountered by military, commercial, and civilian aircraft have been reported to be structured craft that exhibit 'impossible' flight characteristics. We consider a handful of well-documented encounters, including the 2004 encounters with the Nimitz Carrier Group off the coast of California, and estimate lower bounds on the accelerations exhibited by the craft during the observed maneuvers. Estimated accelerations range from almost 100g to 1000s of g's with no observed air disturbance, no sonic booms, and no evidence of excessive heat commensurate with even the minimal estimated energies. In accordance with observations, the estimated parameters describing the behavior of these craft are both anomalous and surprising. The extreme estimated flight characteristics reveal that these observations are either fabricated or seriously in error, or that these craft exhibit technology far more advanced than any known craft on Earth. In many cases, the number and quality of witnesses, the variety of roles they played in the encounters, and the equipment used to track and record the craft favor the latter hypothesis that these are indeed technologically advanced craft. The observed flight characteristics of these craft are consistent with the flight characteristics required for interstellar travel. That is, if these observed accelerations were sustainable in space, then these craft could easily reach relativistic speeds within a matter of minutes to hours and cover interstellar distances in a matter of days to weeks, proper time.


2005 ◽  
Author(s):  
Joshua Angrist ◽  
Victor Lavy ◽  
Analia Schlosser
Keyword(s):  

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