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1. Risk-Limiting Audits: A Guide for Election Observation Efforts

Author:
The Carter Center
Publication Date:
06-2022
Content Type:
Special Report
Institution:
The Carter Center
Abstract:
The risk-limiting audit (RLA) is a statistical technique for limiting the risk of certifying an incorrect election outcome — that is, the risk that the apparent winner did not in fact receive the most votes. A random sample of paper ballots is visually checked by auditors, and the results are compared with the outcome reported by the tabulator/scanner equipment. If there is sufficiently strong statistical evidence based on this sample that the reported outcome was correct, the audit stops and the tabulated result is confirmed. If evidence from the sample is inconclusive, another sample is drawn, potentially progressing all the way to a full hand recount. The RLA thus either confirms the reported outcome or corrects it.
Topic:
Elections, Election watch, Election Observation, and Audit
Political Geography:
Global Focus

2. Risk-Limiting Audits: A Guide for Global Use

Author:
Erica Shein and Alexandra Brown
Publication Date:
03-2021
Content Type:
Commentary and Analysis
Institution:
International Foundation for Electoral Systems (IFES)
Abstract:
Contentious elections are a stress test for governments. Trust is hard won, easily lost and very difficult to restore. Election audits can enhance voters’ confidence in the results, if they are grounded in the law and performed by well-trained officials, and follow a predictable, transparent and observable process. A new guide from the International Foundation for Electoral Systems (IFES) focuses on the risk-limiting audit (RLA), a type of post-election tabulation audit that relies on statistical evidence to confirm that the election outcome is correct. Compared to other types of audits, RLAs can be more effective and efficient. The U.S. has been the primary laboratory for RLA testing, with more than 60 piloted and 10 states currently requiring or allowing them. A long-time partner of election administrators around the world, IFES is dedicated to expanding the range of tools available to reinforce confidence in the electoral process and ensure that outcomes reflect the will of the voters. Risk-Limiting Audits: A Guide for Global Use considers how RLAs could have global application and utility – particularly to build trust in election results. The guide provides a basic framework for testing RLAs in diverse contexts by outlining foundational prerequisites and operational, legal and regulatory considerations. IFES will continue to refine and expand on this primer as new findings emerge.
Topic:
Elections, Risk, and Audit
Political Geography:
Global Focus

3. Board Gender Diversity, Audit Fees and Auditor Choice

Author:
Judy Tsui
Publication Date:
04-2015
Content Type:
Working Paper
Institution:
Institute for New Economic Thinking (INET)
Abstract:
Using a sample of U.S. firms spanning 2001-2011, we examine whether female directors (female audit committee members) affect audit quality in terms of audit effort and auditor choice. After correcting for endogeneity and other board, firm and industry characteristics, we find that firms with gender-diverse boards pay higher audit fees and are more likely to choose specialist auditors compared to their peers. Our findings suggest that boards with female directors are likely to demand higher audit quality, ceteris paribus.
Topic:
Economics, Gender Issues, Race, Culture, Inequality, Diversity, Private Sector, and Audit
Political Geography:
Global Focus