My background is in accounting, though thankfully I am retired now for several years. A trait accounting shares with many other professions is a system of control that weeds out corruption and shady players. In accounting, it is called “internal control.”
The election in Maricopa County, Arizona, was chaos. The problem, we are told, is with the machines, not the people.
In school I learned that any accounting system that depends on the integrity of the people who run it is an ineffective system. That is not a slam on humanity, even as it sounds like one. The idea behind effective accounting administration is to devise a self-regulating system, and to audit it often, at least yearly. One means by which self-regulation is achieved (imperfectly, of course) is by means to separation of duties. The person who opens the mail does not record checks, and yet another person deposits those checks. The idea is that it is far less likely to achieve fraud if more than one person is involved.
Continue reading “How to commit election fraud: Maricopa County example”


