jfa: Statistical Methods for Auditing
Provides statistical methods for auditing as implemented in JASP
for Audit (Derks et al., 2021 <doi:10.21105/joss.02733>). 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) <doi:10.1111/ijau.12240>, Derks et al. (2024)
<doi:10.2308/AJPT-2021-086>, Derks et al. (2022) <doi:10.31234/osf.io/8nf3e>
Derks et al. (2024) <doi:10.31234/osf.io/tgq5z>, and Derks et al. (2025)
<doi:10.31234/osf.io/b8tu2>.
| Version: |
0.7.3 |
| Depends: |
R (≥ 3.5.0) |
| Imports: |
bde (≥ 1.0.1.1), extraDistr (≥ 1.9.1), ggplot2 (≥ 3.4.2), methods, Rcpp (≥ 0.12.0), RcppParallel (≥ 5.0.1), rstan (≥
2.26.0), rstantools (≥ 2.2.0), stats, truncdist (≥ 1.0-2) |
| LinkingTo: |
BH (≥ 1.66.0), Rcpp (≥ 0.12.0), RcppEigen (≥ 0.3.3.3.0), RcppParallel (≥ 5.0.1), rstan (≥ 2.26.0), StanHeaders (≥
2.26.0) |
| Suggests: |
benford.analysis (≥ 0.1.5), BenfordTests (≥ 1.2.0), BeyondBenford (≥ 1.4), fairness, knitr, MUS (≥ 0.1.6), rmarkdown, samplingbook (≥ 1.2.4), testthat |
| Published: |
2025-03-10 |
| DOI: |
10.32614/CRAN.package.jfa |
| Author: |
Koen Derks  [aut,
cre],
Lotte Mensink
[ctb],
Federica Picogna
[ctb] |
| Maintainer: |
Koen Derks <k.derks at nyenrode.nl> |
| BugReports: |
https://github.com/koenderks/jfa/issues |
| License: |
GPL (≥ 3) |
| URL: |
https://koenderks.github.io/jfa/, https://github.com/koenderks/jfa |
| NeedsCompilation: |
yes |
| SystemRequirements: |
C++17, GNU make |
| Language: |
en-US |
| Citation: |
jfa citation info |
| Materials: |
README NEWS |
| CRAN checks: |
jfa results |
Documentation:
Downloads:
Linking:
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