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Related papers: A note on efficient audit sample selection

200 papers

We develop several tools for the determination of sample size and design for MediCal audits. This audit setting involves a population of claims for reimbursement by a healthcare provider which need to be reviewed by an auditor to determine…

Methodology · Statistics 2018-02-13 Michelle Norris

Taiwan's auditors have suffered from processing excessive audit data, including drawing audit evidence. This study advances sampling techniques by integrating machine learning with sampling. This machine learning integration helps avoid…

Machine Learning · Computer Science 2024-03-22 Guang-Yih Sheu , Nai-Ru Liu

Financial statement auditing is conducted under a risk-based evidence approach to obtain reasonable assurance. In practice, auditors often perform additional sampling or related procedures when an initial sample does not provide a…

Statistical Finance · Quantitative Finance 2026-04-08 Masahiro Kato , Kei Nakagawa

This article * provides an overview of post-election audit sampling research and compares various approaches to calculating post-election audit sample sizes, focusing on risklimiting audits, * discusses fundamental concepts common to all…

Applications · Statistics 2009-09-30 Kathy Dopp

Bibliometricians face several issues when drawing and analyzing samples of citation records for their research. Drawing samples that are too small may make it difficult or impossible for studies to achieve their goals, while drawing samples…

Applications · Statistics 2015-11-18 Richard Williams , Lutz Bornmann

We study the problem of efficiently estimating counts for queries involving complex filters, such as user-defined functions, or predicates involving self-joins and correlated subqueries. For such queries, traditional sampling techniques may…

Databases · Computer Science 2020-01-01 Brett Walenz , Stavros Sintos , Sudeepa Roy , Jun Yang

Annotated datasets are an essential ingredient to train, evaluate, compare and productionalize supervised machine learning models. It is therefore imperative that annotations are of high quality. For their creation, good quality management…

Machine Learning · Computer Science 2024-05-30 Jan-Christoph Klie , Juan Haladjian , Marc Kirchner , Rahul Nair

The article is devoted to the resampling approach application to the reliability problems. This approach to reliability problems was first proposed by Ivnitsky (1967). Resampling is intensive statistical computer method, which is…

Applications · Statistics 2013-04-25 Maxim Fioshin , Helen Fioshina

The note studies the problem of selecting a good enough subset out of a finite number of alternatives under a fixed simulation budget. Our work aims to maximize the posterior probability of correctly selecting a good subset. We formulate…

Optimization and Control · Mathematics 2023-05-09 Gongbo Zhang , Bin Chen , Qing-shan Jia , Yijie Peng

Nested simulation is a natural approach to tackle nested estimation problems in operations research and financial engineering. The outer-level simulation generates outer scenarios and the inner-level simulations are run in each outer…

Risk Management · Quantitative Finance 2022-03-31 Kun Zhang , Ben Mingbin Feng , Guangwu Liu , Shiyu Wang

The paper illustrates an application of the Resampling approach [2] for the estimation of the aircraft circulation plan reliability. Resampling is an intensive computer statistical method, which can be used effectively in the case of small…

Applications · Statistics 2013-05-14 Maxim Fioshin

We present an approximate sampling framework and discuss how risk-limiting audits can compensate for these approximations, while maintaining their "risk-limiting" properties. Our framework is general and can compensate for counting mistakes…

Data Structures and Algorithms · Computer Science 2019-01-04 Mayuri Sridhar , Ronald L. Rivest

Sampling techniques are used in many fields, including design of experiments, image processing, and graphics. The techniques in each field are designed to meet the constraints specific to that field such as uniform coverage of the range of…

Machine Learning · Computer Science 2023-06-08 Chandrika Kamath

With appropriately chosen sampling probabilities, sampling-based random projection can be used to implement large-scale statistical methods, substantially reducing computational cost while maintaining low statistical error. However,…

Machine Learning · Statistics 2026-01-13 Yifan Chen , Yun Yang

A new method based on the rejection sampling for finding statistical tests is proposed. This method is conceptually intuitive, easy to implement, and applicable for arbitrary dimension. To illustrate its potential applicability, three…

Methodology · Statistics 2026-03-11 Markku Kuismin

In noisy evolutionary optimization, sampling is a common strategy to deal with noise. By the sampling strategy, the fitness of a solution is evaluated multiple times (called \emph{sample size}) independently, and its true fitness is then…

Neural and Evolutionary Computing · Computer Science 2022-11-29 Chao Qian , Chao Bian , Yang Yu , Ke Tang , Xin Yao

The manuscript introduces a method to select a random sample from a stream by deciding on each sampling unit immediately after observing it. The process could be applied to unequal as well as equal probability sampling. The implementation…

Data Structures and Algorithms · Computer Science 2021-11-19 Bardia Panahbehagh , Raphaël Jauslin , Yves Tillé

The optimization of MRI data sampling and image reconstruction methods has been a priority for the MRI community since the very early days of the field. Designing an "optimal" method requires the definition of an optimality metric (i.e., a…

Image and Video Processing · Electrical Eng. & Systems 2019-11-22 Justin P. Haldar

Statistical samples, in order to be representative, have to be drawn from a population in a random and unbiased way. Nevertheless, it is common practice in the field of model-based diagnosis to make estimations from (biased) best-first…

Artificial Intelligence · Computer Science 2022-08-05 Patrick Rodler , Fatima Elichanova

A central feature of many deliberative processes, such as citizens' assemblies and deliberative polls, is the opportunity for participants to engage directly with experts. While participants are typically invited to propose questions for…

Artificial Intelligence · Computer Science 2026-04-28 Soham De , Lodewijk Gelauff , Ashish Goel , Smitha Milli , Ariel Procaccia , Alice Siu
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