This is a complete case for variable audit percentages.
Several pending electoral-integrity bills specify hand audits of 2% to 10% of all precincts. However, percentage-based audits are usually inefficient… Percentage based audits can also be ineffective, since close races may require auditing a large fraction of the total –even a 100% hand recount to provide confidence in the outcome. This paper presents the SAFE (Statistically Accurate, Fair and Efficient) alternative¦based on the same statistical principles that inform audits in business and finance…However, SAFE audits ensure high confidence in all electoral outcomes by using auditing resources more efficiently and employing large samples only when necessary.
