Statistical Computing: Use of Basic R Language for Statistically Evidence-Based Auditing

Authors

  • Eduardo Leyton Guerrero Facultad de Economía y Negocios , Alberto Hurtado University image/svg+xml

DOI:

https://doi.org/10.11565/gesten.v9i2.166

Keywords:

Statistical computing, R language, Predictive auditing, Statistical sampling., Benford's Law

Abstract

This exploratory work examines the use and potential of the R programming language as an advanced tool to support financial and operational auditing. Faced with the barriers and costs associated with commercial software licenses (such as SPSS, ACL, or IDEA) , R and its RStudio environment emerge as highly efficient open-source solutions for modeling large volumes of data and implementing data mining. The study demonstrates the practical application of packages such as dplyr for debugging and benford.analysis for identifying anomalous accounting transactions based on the First Digit Law (Benford's Law). Additionally, key statistical sampling techniques are presented (MAS, systematic, stratified) , concluding that the integration of these languages is essential in the development of predictive analytical audits against fraud.

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References

Navarrete, O. (2019). Estadística para contadores y auditores con R. Universidad Politécnica Salesiana.

Nigrini, M. J. (2020). Forensic analytics: Methods and techniques for forensic accounting investigations. John Wiley & Sons.

Pérez, J. (2020). Introducción a la ciencia de datos en R. UD Editorial.

Redondo, C. (2024). El programa R: Herramienta clave en investigación. Universidad de Cantabria.

Vargas, C. (2025). Estadística aplicada a la investigación con R. Ediciones de la U.

Westland, C. (2020). Audit analytics: Data science for the accounting profession. Springer. DOI: https://doi.org/10.1007/978-3-030-49091-1

Data Science

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Published

2025-12-01

Issue

Vol. 9 No. 2 (2025)

Section

Paper

License

Copyright (c) 2026 GESTIÓN Y TENDENCIAS

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

Statistical Computing: Use of Basic R Language for Statistically Evidence-Based Auditing. (2025). GESTIÓN Y TENDENCIAS, 9(2), 12-17. https://doi.org/10.11565/gesten.v9i2.166

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