One reason we can say #RealAuditorsDont operate like Cyber Ninjas & other Senate contractors is because we have an auditing department at the County. We know what a good audit looks like because we conduct them all the time. maricopa.gov/1524/Internal-…
Thread ⬇️on best practices:
Real auditors maintain independence and objectivity. This means that auditors should be unbiased and free from conflicts of interest... like conspiracy theorist CEOs or close ties to biased news orgs.
Real auditors adopt and follow a set of industry auditing standards. The most common standards for independent auditing firms are the Generally Accepted Auditing Standards (GAAS) issued by the American Institute of Certified Public Accountants (AICPA).
Real auditors maintain standards of confidentiality and privacy. They keep preliminary audit information confidential until it’s validated and reviewed by all parties authorized to be involved. They don’t publicly post incomplete information or false accusations.
Real auditors maintain standards of competency, proficiency, and professional care. This includes having audit experience, expertise, and abilities in the areas they are auditing without dependency on technical research & assistance.
Real auditors obtain a formal education & certification for their areas of expertise. Professional certifications commonly held by auditors include Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE).
Real auditors avoid acts that are shameful to the profession. These include promotional efforts that are false, misleading, or claims that could cause people to be misled or deceived, like prematurely tweeting false information.
Real auditors are supervised by more experienced auditors. An auditor’s work is overseen and reviewed by a more experienced auditor possessing the relevant expertise to ensure that objectives are achieved and quality is assured.
Maricopa County hired nonpartisan, accredited auditing firms to conduct our two forensic audits, which affirmed the integrity of the Nov. election and accuracy of the results. We would never work with an unaccredited, partisan firm like the Cyber Ninjas. maricopacountyaz.medium.com/auditing-elect…
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Maricopa County refutes lies about election audit in letter to @fannkfann. Bottom line:
-NO deleted files
-NO chain of custody issues
-We provided what they asked for except for routers, for security reasons
-“Auditors” trouble locating info we provided is THEIR problem
Thread:
Files: @ArizonaAudit falsely claimed that files were deleted from a County server. Here’s the truth. When the server was shut down on 4/12/20 for delivery to the Senate, the metadata on the files updated to the dates of the shutdown. Nothing was deleted. maricopa.gov/DocumentCenter…
From the Board’s letter to Senator Fann: “The failure of the Senate’s so-called ‘auditors’ to locate files on a copy they made of the County’s server speaks more to their ineptitude than it does to the integrity of our dedicated employees…”
The 2020 elections were run w/ integrity, the results certified by the county & state were accurate, & the 2 independent audits conducted by the County are the true final word on the subject. We know auditing. The Senate Cyber Ninja audit is not a real audit. #azsenateaudit