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Internal Auditors and Elections: Defenders of Democracy

A Job That Matters

Right now, most of us in the U.S. are still recovering from a wild election season. For all the stress elections bring, they really are a testament to the wonders of a free society. The fact that we can all come together and have a meaningful say in who represents us is truly remarkable. But to make this happen and preserve the integrity of our elections, there’s a lot of work that has to be done by people behind the scenes.

Want to take a guess who has one of the most important jobs in this group? Yep, the internal auditor.

The Election Hall of Shame

Rewind back to the 2016 election season. In 2020 — at the height of the COVID-19 pandemic — state election departments had their work cut out for them. Mail-in ballots and absentee votes were coming in at historic rates, cyber-threat levels regarding election interference were at all-time highs, and 29 states and District of Columbia all passed new legislation to expand voting access, revamp polling place standards, and increase disability and language access. All of this adds up to an incredibly hazardous risk environment, and to ensure the election process still ran smoothly, there had to be assurance appropriate controls and procedures were in place.

Enter the internal auditors.

What happens when controls fail? Well, consider these unfortunate examples:

  • The 2017 election to determine the majority in Virginia’s House of Delegates. Post-election, it was discovered that 26 voters were assigned to the wrong district, which would have been enough to swing the election one way or another (following two recounts with different results, the winner was ultimately determined by drawing a name out of a bowl!).
  • The 2018 U.S. Senate race in Florida. A post-election investigation determined that poor ballot layout throughout heavily populated Broward County prevented thousands from voting.
  • The 2018 California automated voter registration crisis. A $15 million good-faith effort by California legislators to increase voter registration with the help of voter machines at local DMVs went horribly wrong when it was discovered that the machines were attempting “communication with foreign nations.” Even worse, reports claim that the hack resulted in the botching of at least 23,000 voter registrations.
  • The 2015 Pembroke, North Carolina Following a forced recount following a razor-thin mayoral election rife with issues, the city of Pembroke was left without a sitting mayor for a year.
  • The 2016 State Democratic Primary in Missouri’s 78th District. An initial result saw state senator incumbent Penny Hubbard win her election by just 90 votes. However, challenger Bruce Franks requested a recount claiming there was evidence a couple hundred absentee ballots were miscounted. A special election ensued, where Franks ultimately prevailed.

Identifying an issue after the fact is of course better than nothing, because it provides a valuable learning experience, but ideally state election commissions want to have effective policies and procedures in place to prevent such issues from ever occurring. And remember, election snafus have repercussions far beyond the election itself. Are you old enough to remember the 2000 election? In the wake of Florida’s infamous counting hiccup, you could argue that faith in the U.S. election process never fully recovered. When faith in a foundational pillar of democracy is in question, that’s a major issue.

So Where Do Internal Auditors Fit Into This?

Internal audit offers an organization or governing body something that no other department can: true independence. Independence is a core tenet of any successful internal audit function because it allows auditors to present to stakeholders a true, accurate picture of risk without fear of negative repercussions. With independence, internal auditors can assist management in monitoring the design and implementation of internal controls, conduct periodic performance audits to ensure control effectiveness, and even conduct special investigations when a situation calls for them.

Take, for example, the role of Zachary Gehringer, whose internal audit background led him to become the investigations manager of Oregon’s election division. “It’s a relatively new position in Oregon,” he says, “but what it provides is critical. To preserve trust in an election system, you need to have an entity that provides an objective, apolitical look at elections. That’s what I’m for.”

In a given election cycle, Gehringer and his team investigate claims ranging from ballot verification issues to compliance with campaign finance regulations. “It’s a role that I have funneled a lot of my internal audit expertise into,” he says. “Internal auditing got me into a place in my career where I could really do what I wanted to, which was help people. We can come in and make recommendations that are objective, neutral, and credible.”

Of course, internal auditing isn’t just limited to elections in the public sector. Other government agencies, financial institutions, retail chains, logistics companies, IT companies — you name it, rely on internal auditors to provide the assurance needed to conduct day-to-day operations with confidence.

Assurance against what, you might ask? Well… Risk related to AI and cybersecurity , climate change, workplace culture, health and safety, public relations and social media misinformation, regulations,  and fraud — and that’s just the tip of the iceberg. Make no mistake, internal auditors stay busy.

According to The IIA’s Vision 2035 report, 79% of the internal audit leaders surveyed said that advisory work (particularly regarding operations, compliance, and risk management) is expected to become an increasingly essential part of the internal audit role.

“I really like the advisory role internal auditors are growing into,” Gehringer says. “I like being able to help leadership make decisions and seeing that I was making an obvious, positive impact.”

A big part of his role, for example, is not only identifying the root cause of specific election issues and making recommendations to mitigate similar issues, but also recommending what the Department of Justice should pursue regarding criminal penalties. A role worthy of a Law & Order episode, to be sure!

“The job changes over time,” he says. “I love being that chameleon that comes in as that change agent.”

A Job That Matters

Internal audit might not make front-page news, but without the critical level of assurance it provides, it’s not an exaggeration to say democracy could be at risk. Do you want to make a difference and dedicate your life to the public good? Well, internal auditing may just be the path for you.

“Elections are the very beginning of our government,” Gehringer says. “Playing a part of that was a dream job for me. Internal auditing gave me the skills to do what I always wanted.”

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