Bayesian Benefits
for Auditing


My name is Koen Derks. I am a PhD Candidate at Nyenrode Business University in collaboration with the University of Amsterdam.

My project aims to develop new Bayesian methods for Auditing. It leans on two pillars of research: 1) Improving availability of modern techniques and 2) developing new auditing methods.

My vision

My vision is to create two ways to improve the way audits are currently performed. Firstly, I will make modern statistical techniques available to auditors so that they don’t work with outdated techniques. I will do this by programming these statistical techniques into the user-friendly and open-source software package JASP, so that auditors have easy access to these techniques without having to program anything themselves. The second is to develop new techniques that are specifically suited to perform audit work, by combining various sources of data such that the amount of data that is needed to get to the desired level of audit risk is minimized.

My collaborators

In my work I collaborate with several institutes and companies to improve the auditing process. Because of my place in both theoretical and practical institutions, I have a complete understanding of the research field.