Statistical Methods for Auditing

Provides statistical methods for auditing as implemented in JASP for Audit (Derks et al., 2021 ). First, the package makes it easy for an auditor to plan a statistical sample, select the sample from the population, and evaluate the misstatement in the sample compliant with international auditing standards. Second, the package provides statistical methods for auditing data, including tests of digit distributions and repeated values. Finally, the package includes methods for auditing algorithms on the aspect of fairness and bias. Next to classical statistical methodology, the package implements Bayesian equivalents of these methods whose statistical underpinnings are described in Derks et al. (2021) , Derks et al. (2024) , Derks et al. (2022) Derks et al. (2024) , and Derks et al. (2025) .

jfa: Statistical Methods for Auditing

jfa is an R package that provides statistical methods for auditing. The package includes functions for planning, performing, and evaluating audit samples compliant with international auditing standards, as well as functions for auditing data, such as testing the distribution of leading digits against Benford's law, and functions for auditing algorithms with respect to fairness. In addition to offering classical (frequentist) methods, jfa also provides a straightforward implementation of their Bayesian counterparts.

• Audit sampling: Get started
• Data auditing: Get started
• Algorithm auditing: Get started

The functionality of the jfa package and its intended workflow are implemented with a graphical user interface in the Audit module of JASP, a free and open-source software program for statistical analyses.

Resources

• Package website (online documentation, vignettes)
• Textbook (detailed information, code examples)
• Ask a question (discussion forum)
• Open an issue (bug reports, feature requests)

Installation

Latest Release

The most recent jfa release can be installed from CRAN via:

install.packages("jfa")

Development Version

To install the development version from GitHub, first make sure that you can install the rstan package and C++ toolchain by following these instructions. Once rstan is successfully installed, you can install jfa from GitHub using the remotes package by executing the following command in R:

# install.packages("remotes")
remotes::install_github("koenderks/jfa", INSTALL_opts = "--no-multiarch")