There were massive reports concerning US voting fraud made by American media such as Gnews, Bannon WarRoom, 77WABC, National Pulse and so on. The voting fraud indicated that there were severe internal control weaknesses in the election process. Votes auditing was demanded. Auditor can’t just say whether the election fraud is true or not. Auditors have to analyse the reasons and propose management suggestion responsive to those reasons.
Audit independence concern
If there was any election fraud audit outsourcing arrangement, independence should be considered before making decisions.
It became known to all of us that Big Techs also got engaged in the election fraud by censoring expressions. Bannon’s WarRoom was suspended in Twitter, YouTube and Facebook. Gnews/GTV urls can’t posted to Twitter. Many supporters of Trump were locked out of Twitter account. But they did nothing on Biden’s declaration of election win, despite no official recognition. Therefore, these techs were standing for Biden. These techs’ financial statements as well as internal control were audited by Big Four accountancy firms. These firms may also have served other companies that were for Biden. For example, Twitter’s consolidated financial statements as of 31 December 2019 were given unqualified audit opinions by PricewaterhouseCoopers LLP (PWC), which was located in San Francisco, California where there were many spies of Chinese Communist Party (CCP).
It should be emphasized that audit service was rendered annually but election fraud audit was a one-off engagement. If the election fraud was audited by these firms, conflict of interest may arise. Conflict of interest may both in the form and in substance hamper independence, objectivity, integrity, due care, professional judgement and scepticism exercised.
Dominion Voting System (DVS) in Michigan has switched 6,000 votes from Trump to Biden. Despite being known for some time to be defective, there are 29 states that are still using it. There should be at least two control weaknesses here. A technology glitch that halted voting in two Georgia counties was caused by an update to election machines.
First, there was no effective software update approval control and no effective system testing after any update before using it. Usually during voting system operation especially during the night, there should have been no update. If there was an update, update including its design and codes should be explained before being carried out. After any update, there should be testing to insure if update compromised system or failed to serve the purpose. Management override of control may render control ineffective and some criminal states officials may have got engaged in overriding control. If software designing and testing were performed by the same person(s), then the control design was ineffective.
Second, the purchasing control also has significant problem. It’s a good practice that before making purchasing decisions, these states should understand the prior performance of DVS and evaluate whether there was conflict of interest. If the purchasing department received bribery or its personnel was influenced improperly in making purchasing decisions, professional judgement for procurement would be harmed. It’s necessary to test whether these states had conducted suppliers and products evaluations objectively before placing orders and whether conflict of interest had been avoided.
According to Gnews report, there should be management override of controls conducted by decision makers and the decision makers were not objective and had conflict of interest. In 2013 and 2019, DVS was refused three times by data communications experts from the Texas Secretary of State and Attorney General’s Office for failing to meet basic security standards. The suppliers rely heavily on use CCP-made LCD screen components, chip capacitors, and resistors. It had former employees of both Clinton Growth Initiative and Clinton tied consulting company, TENEO. DVS donated between $25,001 and $50,000 to the Clinton Foundation.
Fraud and management override of controls
Override of controls by management and insufficient scrutiny over management by media offered opportunities to fraud. It has been learned these days that most main media lost scrutiny compacity, lost journalism and couldn’t identify problems in time. Many media covered up truths despite receiving three hard drives of Hunter laptop long time ago. Override of controls is not necessarily wrong but it should be subject to more robust supervision and questioning.
1.PWC audited Twitter. https://gnews.org/508102/
2.Questionable Dominion Voting System https://gnews.org/543073/
Author: CPA Jim