This software enables the creation of samples (on internal control and financial statements) using statistical laws, integrating the confidence already gained through the risk-based approach and previous work performed.

The innovation lies in the conceptualization and implementation of integrating the confidence already gained by the professional when determining the level of confidence used for calculating the sample size.

A second innovation lies in the method used to extract the sample and perform the test.

This innovative method (PIRON© method)

• is based on monetary units
• allows, unlike others, complete compliance with the binomial law.

The survey conclusion, automatically written by the software, is based on a scientific approach (using a statistical law) combined with taking into account the confidence already gained by the professional.

This approach significantly reduces the sample size to be worked on.

The Surveys Pack includes three main forms:

• internal control
• financial statements control
• sample extraction (with three possible methods).