KEY ELECTION SOLUTION: EO Mandating Course of and Management Audits Earlier than Elections, Carried out by Unbiased Auditors to Guarantee Election Integrity.
Synopsis:
To repair US elections, President Trump ought to signal an Govt Order that mandates elections adhere to a Sarbanes-Oxley like mandate that ensures all election processes are effectively managed. It will power elections to be safer by way of the elimination of techniques and different non-certifiable election actions which aren’t effectively managed.
Lacking Course of Controls Make US Elections Uncertifiable
Sarbanes-Oxley (SOX)
Across the flip of the millennium, a number of publicly traded firms, together with Enron and WorldCom, used accounting trickery, shell companies, and different fraudulent strategies to cover enterprise losses from the general public and hold inventory costs artificially excessive. These company failures led to the passing of the Sarbanes-Oxley Act (SOX).
The provisions of SOX apply primarily to firms whose shares are traded on public inventory exchanges. These firms are legally required to determine a monetary accounting framework that’s clear, well timed reported, vouched for by executives, efficient in stopping fraudulent outcomes, recurrently reviewed by registered unbiased specialists, with extreme penalties for anybody who alters paperwork, impedes investigations, or certifies fraudulent monetary outcomes.
SOX prompted main modifications within the monetary reporting of all US companies. Up till this time limit, companies would supply assist for his or her balances and entries made within the financials, however SOX took the credibility of financials a step additional.
Going ahead, assist for monetary entries was not sufficient. The processes concerned in monetary reporting additionally needed to be effectively designed, put in place, audited, and signed off on together with the financials on a periodic foundation.
After its passing, many firms didn’t know the place to begin to adjust to SOX. They quickly discovered that to adjust to SOX, they must establish all of the processes concerned in monetary reporting. This included all of the techniques and all of the entities concerned in monetary reporting. Subsequent, key controls inside these processes that had been mandatory to make sure correct monetary reporting needed to be recognized, in place, designed correctly, and audited on an annual foundation. The outcomes of those course of and management critiques had been then signed off on, not simply by company administration, however by exterior auditors as effectively.
For some multi-national firms, the implementation of SOX meant that over 1,000 key controls needed to be examined annually. Testing is carried out by inner and exterior auditors all yr lengthy. If a management shouldn’t be in place, not working, or designed poorly, the management points are addressed, and the management is retested. ALL KEY CONTROLS should be in place and dealing correctly earlier than the exterior auditor indicators off on an organization’s financials reported to the general public.
Though this was loads of work, this wholesale change in angle in the direction of processes and controls finally grew to become a part of the enterprise of monetary reporting. In the present day this work is accomplished and signed off on at the very least yearly.
The Results of US Elections Not Adhering to SOX or a SOX-like mandate.
Compliance with SOX shouldn’t be a requirement in US elections and because of this elections will not be clear, well timed reported, efficient in stopping fraudulent outcomes, nor recurrently reviewed by registered unbiased specialists. Extreme penalties for anybody who alters paperwork, impedes investigations, or certifies fraudulent monetary outcomes are seldom recognized or prosecuted.
Election techniques are off limits and never rigorously or adequately audited. Processes making certain enough controls like chain of custody will not be rigorously audited or signed off on.
Consequently, in US elections there may be proof that the techniques used within the election course of will not be safe and that the unhealthy actors can hack into the techniques and doubtlessly alter outcomes (See CISA Report).
Techniques with safety points within the company world are instantly shut down and never used till they’re secure to be used once more. Companies can not afford to have their knowledge tampered with, stolen or contaminated by unhealthy actors exterior the entity.
As famous above, for US Companies all controls should be designed correctly, carried out, working, audited and signed off on. In distinction, in the US election process, in keeping with one research, solely one-third of all controls are even in place. The US election course of is a catastrophe.
As famous above, all controls associated to monetary reporting in an organization are examined yearly to find out they’re working as meant. Exterior auditors depend on the outcomes of this work of their annual audits of monetary statements. ALL key controls should be in place.
Issues are a lot, a lot completely different with US elections. The absence of SOX or SOX-like mandates end in elections the place the vast majority of key controls will not be even in place not to mention examined and signed off on yearly by specialists.
An Govt Order is Advisable
It’s crucial that election processes be examined and licensed earlier than elections happen. After the election shouldn’t be when this must be finished. It must be accomplished earlier than each election.
Here’s a draft of an Govt Order that we advocate President Trump signal and put in place to make sure secure, safe, well timed, correct and clear elections.
Govt Order [ # / Date ]
ORDER TO MANDATE THE IDENTIFICATION, DESIGN, IMPLEMENTATION, AUDITIING, AND INDEPENDENT SIGN-OFF OF FEDERAL ELECTION MANAGEMENT CONTROLS BEFORE ELECTIONS TAKE PLACE
By the authority vested in me as President of america pursuant to the Structure and legal guidelines of america of America, together with Article 2 part 1 of the U.S. Structure, Govt Orders 13800 – Govt Order on Strengthening the Cybersecurity of Federal Networks and Crucial Infrastructure, and 14248, Preserving and Defending the Integrity of American Elections, and all relevant Govt Orders and legal guidelines and rules pertaining to the actions concerned in US Elections:
I, Donald J. Trump, President of america, discover that for the reason that issuance of Govt Orders 13800 and 14248, the method for assuring that American elections are in compliance with all legal guidelines, together with these Govt Orders associated to election processes and actions earlier than and after the elections happen, is missing the right consideration and independence that’s required in different professions like these concerned within the monetary reporting actions for US companies.
In company America all key controls associated to the monetary reporting course of are inventoried and examined yearly as mandated by the Sarbanes-Oxley laws. For multinational firms this will imply a whole bunch of key controls are examined annually. Testing is carried out by inner and exterior auditors all year long. If a management is decided to be not in place, not working, or designed poorly, the management situation(s) are addressed, and the management is retested and/or redesigned till it’s working as meant. ALL KEY CONTROLS should be in place and dealing correctly earlier than the exterior auditor indicators off on an organization’s financials that are reported to the general public.
The identical rigorous work ought to happen in elections earlier than certifying election outcomes.
Sec. 1. Objective. In American elections right now, compromised voter registration techniques permit outsiders entry to the voter rolls, whereas there may be additionally insufficient voter verification and in some states it’s even unlawful to ask for an ID to vote. There are additionally unrestricted mail-in or absentee ballots, poll harvesting, early voting, and counting after Election Day. Additionally, there’s unaccountable poll printing and distribution, and substandard or lacking chain of custody procedures accompanying the poll return processes.
The present use of uncertifiable election computer systems with safety points and proprietary software program containing thousands and thousands of traces of code that goes untested by unbiased specialists doesn’t meet Election Help Fee (EAC) Requirements. Consequently, residents are unable to pick their representatives in a clear method. Total, the present election system, infrastructure, processes and controls are in lots of circumstances the antithesis of election transparency mandatory and in place in free and truthful elections.
Sec. 2. Scope. Article I, Part 4 of the Structure establishes that the State Legislatures are chargeable for establishing the procedures for holding elections of their Federal Senators and Representatives. Nothing on this Govt Order shall be construed to limit states’ energy to handle their statewide elections, nevertheless the election of federal places of work administered by the states should meet all Federal mandates addressed on this Govt Order.
Sec. 3. Coverage. For our election system to actually serve its function, it should be so easy and clear that each citizen, no matter their background, training, or technological literacy, can take part. At its essence, voting includes residents making their selections for people who serve them.
As a result of Elections are a vital perform of this nation, and to assist entities of all sizes within the adherence mandated in election legal guidelines up to now and going ahead, I hereby order:
(1) All election gear, insurance policies, procedures and controls utilized in American elections shall be in place and performing in accordance with, and in the identical vogue that processes and controls are in place and performing within the monetary reporting processes in company America, conforming with Sarbanes-Oxley mandates.
All election processes, together with however not restricted to, voter registration, voter verification, election day administration, absentee ballots, poll printing and distribution, chain of custody actions, elections techniques, poll counting, reporting, and enforcement, are to be correctly documented and all associated key controls are to be working with no exceptions in compliance with election legal guidelines and rules.
The native election supervisors and state leaders are accountable for the administration of election processes and techniques that comply with election legal guidelines and dealing the place election exceptions are recognized, addressed, corrected, not included in ultimate outcomes and absolutely clear. Certification of all elections are of a critical authorized method, and never ‘ministerial’.
(2) All election gear, insurance policies, procedures and controls utilized in American elections shall be audited in accordance with, and in the identical vogue that processes and controls are audited within the company world when certifying monetary statements in keeping with Sarbanes-Oxley mandates. Auditors are to be employed to supply unbiased licensed opinions of the entity’s compliance with relevant legal guidelines and rules. The auditors concerned in ascertaining and signing off on assessments stating that American elections are reputable, correct, authorized, and in compliance of all relevant legal guidelines and rules, should be unbiased, skilled and protected against political efforts to reward or punish them which could intrude with their final unbiased audit opinions.
To keep up independence, the auditors on every engagement should come from skilled auditing corporations and be granted immunity from any authorized motion taken towards them by unhealthy actors. The combination of auditors on every engagement and placement ought to consist of people from a number of corporations in order that particular person corporations can’t be focused. A lead auditor on every engagement ought to come from one of many corporations concerned within the engagement.
(3) People who intrude with or try and coerce sure outcomes from the auditors in every engagement shall be held accountable to the total extent of the legislation.
(4) All election processes, controls and associated points should be resolved by the native entity one month earlier than election day for main and basic elections.
(5) Any supervisors and other people answerable for the entities that aren’t in compliance with relevant legal guidelines and rules, and which don’t handle audit findings satisfactorily by the timeframes required, shall be topic to fines and potential imprisonment. This contains these overseeing elections in every state.
(6) Inside 7 days of issuance of this Govt Order, an preliminary evaluation of findings should be offered to the Workplace of the Director of Nationwide Intelligence. The ultimate evaluation should be offered to the Workplace of the Director of Nationwide Intelligence no later than 60 days.
(7) Inside 7 days of receipt of this evaluation, the Director of Nationwide Intelligence shall ship this evaluation and applicable supporting data to the President, the Secretary of State, the Secretary of the Treasury, the Secretary of Protection, the Lawyer Basic, and the Secretary of Homeland Safety. Included shall be a blueprint on how you can implement the actions mandated on this Govt Order throughout the nation.
(8) A direct liaison shall be approved to coordinate as required between the relevant U.S. Departments and Companies. Moreover, if the Secretary of Protection chooses to federalize applicable Nationwide Guard assets or native legislation enforcement , they are going to coordinate assist necessities as wanted together with the Division of Homeland Safety.
————————————————————-
DONALD J. TRUMP, PRESIDENT OF THE UNITED STATES
Here’s a pdf of this proposed EO:
