Post-Election Audits: Restoring Trust in Elections

With the intention of assisting legislators, election officials and the public to make sense of recent literature on post-election audits and convert it into realistic audit practices, the Brennan Center and the Samuelson Law, Technology and Public Policy Clinic at Boalt Hall School of Law (University of California Berkeley) convened a blue ribbon panel (the "Audit Panel") of statisticians, voting experts, computer scientists and several of the nation's leading election officials. Following a review of the literature and extensive consultation with the Audit Panel, the Brennan Center and the Samuelson Clinic make several practical recommendations for improving post-election audits, regardless of the audit method that a jurisdiction ultimately decides to adopt

Analysis of the 2004 Venezuela Referendum: The Official Results Versus the Petition Signatures

On August 15th, 2004, Venezuelans had the opportunity to vote in a Presidential Recall Referendum to decide whether or not President Hugo Ch\'{a}vez should be removed from office. The process was largely computerized using a touch-screen system. In general the ballots were not manually counted. The significance of the high linear correlation (0.99) between the number of requesting signatures for the recall petition and the number of opposition votes in computerized centers is analyzed. The same-day audit was found to be not only ineffective but a source of suspicion. Official results were compared with the 1998 presidential election and other electoral events and distortions were found.Comment: Published in at http://dx.doi.org/10.1214/08-STS263 the Statistical Science (http://www.imstat.org/sts/) by the Institute of Mathematical Statistics (http://www.imstat.org

The Permanent Okavango River Basin Water Commission annual report 2009

First published annual report of OKACOM, covering first period of Sida-funded three year workplan from 2007 until 2009, during which the Secretariat was established. (PDF contains 32 pages

Documentation Assessment of the Diebold Voting System

The California Secretary of State commissioned a comprehensive, independent evaluation of the electronic voting systems certified for use within the State. This team, working as part of the “Top to Bottom” Review (“TTBR”), evaluated the documentation supplied by Diebold Election System, Inc

Serbia - public sector accounting review : report on the enhancement of public sector financial reporting

The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS

Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia

In emerging markets, the concentration of corporate ownership has created agency conflicts between controlling owners and minority shareholders. Conventional corporate control mechanisms such as boards of directors and takeovers are typically weak in containing the agency problem. This study examines whether external independent auditors could be employed as monitors and as bonding mechanisms to alleviate the agency conflict. Using a broad sample of firms from eight East Asian economies, we document that firms are more likely to employ Big Five auditors when they are more subject to the agency problem imbedded in their ultimate ownership structure. One possible reason that this documented relation between auditor choice and the agency problem is more evident than the inconsistent results using U.S. and U.K. data is that alternative governance mechanisms are limited in East Asia. In addition, among East Asian auditees subject to the agency problem, Big Five auditors charge a higher fee and set a lower audit modification threshold while non-Big Five auditors do not. Taken together, the evidence suggests that Big Five auditors in emerging markets do have a corporate governance role.http://deepblue.lib.umich.edu/bitstream/2027.42/39784/3/wp400.pd

The Politics of Voter Fraud

The purpose of this report is to disentangle the myth from the reality and to separate the politics of voter fraud from legitimate administrative concerns about the integrity of the electoral process. To make the argument, we present a usable definition of voter fraud, discuss the problem of evidence, and explain how and why the dynamics of electoral competition drive the use of baseless fraud claims in American politics. We present several contemporary examples to illustrate how poor election administration and voter mistakes are misleadingly labeled "fraud." Recent allegations against voter registration campaigns highlight the need for an analysis sensitive to the partisanship and race and class issues just beneath the surface of most voter fraud claims. The last section of the report makes policy recommendations for improving public understanding and removing the canard of voter fraud from the election reform debate. The appendix discusses what to look for in evaluating voter fraud allegations

Proposed Content Specifications for the Uniform CPA Examination (Effective May 1996); Exposure Draft (American Institute of Certified Public Accountants) 1993, May 25

https://egrove.olemiss.edu/aicpa_sop/1775/thumbnail.jp

HandiVote: simple, anonymous, and auditable electronic voting

We suggest a set of procedures utilising a range of technologies by which a major democratic deficit of modern society can be addressed. The mechanism, whilst it makes limited use of cryptographic techniques in the background, is based around objects and procedures with which voters are currently familiar. We believe that this holds considerable potential for the extension of democratic participation and control