8.06 - Revision history

Neil thibodaux: /* Election Anomalies */

2026-08-27T22:17:34Z

Election Anomalies

← Older revision		Revision as of 15:17, 27 August 2026
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	The Green Book's <u>emphasis on fraud and information security</u> as separate risk assessment activity is intentional. MC may be able to defer to the Arizona Secretary of State's Election Procedure Manual as general steps taken to ensure the integrity of election results. Fraud occurs when loopholes are identified and exploited by the fraudsters. The implementers of election services (i.e., Arizona Counties) are better positioned to detect fraud and assess the risk of fraud because they are handling the data, not the state. Hence, governance gaps may be identified from patterns of poor assessment and response to risk with respect to election fraud and information security.		The Green Book's <u>emphasis on fraud and information security</u> as separate risk assessment activity is intentional. MC may be able to defer to the Arizona Secretary of State's Election Procedure Manual as general steps taken to ensure the integrity of election results. Fraud occurs when loopholes are identified and exploited by the fraudsters. The implementers of election services (i.e., Arizona Counties) are better positioned to detect fraud and assess the risk of fraud because they are handling the data, not the state. Hence, governance gaps may be identified from patterns of poor assessment and response to risk with respect to election fraud and information security.

			===== Arizona Senate Allegations =====
			Arizona Senate allegations arose from MC's failure to recognize the Arizona Senates Oversight Role. These allegations were investigated and reported on by the [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf Arizona Attorney General's Office 2020 General Election Investigation]. This Green Book attribute applies given the Arizona Senate's concern that the 2020 election results may have been fraudulently reported,

			* [[The Anomalies#Maricopa Election Management Server (2020)\|Maricopa Election Management Server (2020)]]
			** [[The Anomalies#MC EMS 2020 - Election Management System Database Purged\|MC EMS 2020 - Election Management System Database Purged]]
			** [[The Anomalies#MC EMS 2020 - Election Files Deleted\|MC EMS 2020 - Election Files Deleted]]
			** [[The Anomalies#MC EMS 2020 - Corrupt Ballot Images\|MC EMS 2020 - Corrupt Ballot Images]]
			** [[The Anomalies#MC EMS 2020 - Missing Ballot Images\|MC EMS 2020 - Missing Ballot Images]]
			** [[The Anomalies#MC EMS 2020 - Failure to Follow Basic Cyber Security Practices\|MC EMS 2020 - Failure to Follow Basic Cyber Security Practices]]
			** [[The Anomalies#MC EMS 2020 - Subpoenaed Equipment Not Yet Provided\|MC EMS 2020 - Subpoenaed Equipment Not Yet Provided]]
			** [[The Anomalies#MC EMS 2020 - Anonymous Logins\|MC EMS 2020 - Anonymous Logins]]
			** [[The Anomalies#MC EMS 2020 - Dual Boot System Discovered\|MC EMS 2020 - Dual Boot System Discovered]]
			** [[The Anomalies#MC EMS 2020 - Operating System Logs Not Preserved\|MC EMS 2020 - Operating System Logs Not Preserved]]
			** [[The Anomalies#MC EMS 2020 - Internet Connections to the EMS\|MC EMS 2020 - Internet Connections to the EMS]]

	===== [[Dropbox Collection (2020)\|Maricopa Dropbox Collection (2020)]] =====		===== [[Dropbox Collection (2020)\|Maricopa Dropbox Collection (2020)]] =====

Neil thibodaux: /* Maricopa Dropbox Collection (2020) */

2026-08-25T19:10:48Z

Maricopa Dropbox Collection (2020)

← Older revision		Revision as of 12:10, 25 August 2026
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	''<u>Other Illegal Acts</u>''		''<u>Other Illegal Acts</u>''

	The AZ AG's inspector confirmed the Arizona Senate's allegations of inappropriate drop-box pick up activities. The inspector characterized them as procedure violations. The AZ AG's inspector did not seek to determine if illegal acts had occurred. MC leadership allowed, and may have willfully supported, the violation of Maricopa County Election Procedures and the Arizona Secretary of State's [https://apps.azsos.gov/election/files/epm/2025/Election-Procedures-Manual-2025--FINAL-12-22-25.pdf Election Procedure Manual (EPM).]The EPM was written specifically to ensure compliance with the law, Title 16 of Arizona Revised Statutes. By inference, the AZ AG's inspector suggests MC leadership knowingly allowed their staff to deviate from election procedures.		The AZ AG's inspector confirmed the Arizona Senate's allegations of inappropriate drop-box pick up activities. The inspector characterized them as procedure violations. The AZ AG's inspector did not seek to determine if illegal acts had occurred. MC leadership allowed, and may have willfully supported, the violation of Maricopa County Election Procedures and the Arizona Secretary of State's [https://apps.azsos.gov/election/files/epm/2025/Election-Procedures-Manual-2025--FINAL-12-22-25.pdf Election Procedure Manual (EPM).]The EPM was written specifically to ensure compliance with the law, [https://www.azleg.gov/arsDetail/?title=16 Title 16 - Elections and Electors] of Arizona Revised Statutes. By inference, the AZ AG's inspector suggests MC leadership knowingly allowed their staff to deviate from election procedures, which ultimately may have violated Arizona statutes.

Neil thibodaux at 19:06, 25 August 2026

2026-08-25T19:06:22Z

← Older revision		Revision as of 12:06, 25 August 2026
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	===== [[Dropbox Collection (2020)\|Maricopa Dropbox Collection (2020)]] =====		===== [[Dropbox Collection (2020)\|Maricopa Dropbox Collection (2020)]] =====
	Governance issues identified from [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf Arizona Attorney General's Office 2020 General Election Investigation] of Arizona Senate allegations of Maricopa County Election Department - Drop Box Collections issues.		Governance issues identified from [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf Arizona Attorney General's Office 2020 General Election Investigation] of Arizona Senate allegations of Maricopa County Election Department - Drop Box Collections issues.

			''<u>Intent to Commit Fraud</u>''

	This Green Book attribute begins with a fraud statement; "Fraud involves obtaining something of value through willful misrepresentation." In this case, over 56,000 undelivered early ballots under USPS control would be of immense value to a fraudster because they are still valid and can be submitted for tabulation, if only they could be acquired. The willful steps are as follows:		This Green Book attribute begins with a fraud statement; "Fraud involves obtaining something of value through willful misrepresentation." In this case, over 56,000 undelivered early ballots under USPS control would be of immense value to a fraudster because they are still valid and can be submitted for tabulation, if only they could be acquired. The willful steps are as follows:
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	#* <u>Lack of security</u> for early ballots under USPS control. Early ballots were simply treated by USPS as first-class mail, not as opportunities for fraud.		#* <u>Lack of security</u> for early ballots under USPS control. Early ballots were simply treated by USPS as first-class mail, not as opportunities for fraud.
	#* The 56,000 undeliverable early ballots represent a <u>sizable opportunity.</u> Thousands of ballots could be stolen without being detected by casual observation.		#* The 56,000 undeliverable early ballots represent a <u>sizable opportunity.</u> Thousands of ballots could be stolen without being detected by casual observation.
	<blockquote>The fraudster's willfulness is shown by intentionally using fictitious addresses to create a large stockpile of valid ballots that can be stolen from the USPS without much effort. </blockquote>		<blockquote>The fraudster's willfulness is shown by intentionally using fictitious addresses to create a large stockpile of valid ballots that can be stolen from the USPS without much effort. See the heading [[Dropbox Collection (2020)#Deviation: Fictious Addresses in the MC Voter Registration Database\|Deviation: Fictious Addresses in MC Voter Registration Database]] from Maricopa Dropbox Collection (2020) webpage for additional information. </blockquote>''<u>Fraudulent Reporting</u>''

			The AZ AG's inspector confirmed the allegations of procedure violations. See the heading [[Dropbox Collection (2020)#Deviation: Allegations Confirmed\|Deviation: Allegations Confirmed]] from Maricopa Dropbox Collection (2020) webpage. It is important to distinguish between the willful acts of fraud, which were committed external to MC activities, and negligent acts to prevent and detect fraud, which were committed by procedure deviations. MC employees did not commit fraud; they allowed fraud to occur. Allowing fraud is poor governance.

			These allegations of drop box pick up violations were confirmed by the AZ AG's inspector's observation of the following topics:

	* See the heading [[Dropbox Collection (2020)#Deviation: Fictious Addresses in the MC Voter Registration Database\|Deviation: Fictious Addresses in MC Voter Registration Database]] from Maricopa Dropbox Collection (2020) webpage.		* See the heading [[Dropbox Collection (2020)#Deviation: Fictious Addresses in the MC Voter Registration Database\|Deviation: Fictious Addresses in MC Voter Registration Database]] from Maricopa Dropbox Collection (2020) webpage.

	* See the heading [[Dropbox Collection (2020)#Deviation: Missing Entries on Election Forms\|Deviation: Missing Entries on Election Forms]] from Maricopa Dropbox Collection (2020) webpage.		* See the heading [[Dropbox Collection (2020)#Deviation: Missing Entries on Election Forms\|Deviation: Missing Entries on Election Forms]] from Maricopa Dropbox Collection (2020) webpage.
	* See the heading [[Dropbox Collection (2020)#Deviation: Missing Ballot Counts\|Deviation: Missing Ballot Counts]] from Maricopa Dropbox Collection (2020) webpage.		* See the heading [[Dropbox Collection (2020)#Deviation: Missing Ballot Counts\|Deviation: Missing Ballot Counts]] from Maricopa Dropbox Collection (2020) webpage.
	* See the heading [[Dropbox Collection (2020)#Deviation: Used Email instead of EVBTS Forms\|Deviation: Used Email instead of EVBTS Forms]] from Maricopa Dropbox Collection (2020) webpage.		* See the heading [[Dropbox Collection (2020)#Deviation: Used Email instead of EVBTS Forms\|Deviation: Used Email instead of EVBTS Forms]] from Maricopa Dropbox Collection (2020) webpage.
	* See the heading [[Dropbox Collection (2020)#Deviation: Unfulfilled Party Representation Requirement for Couriers.\|Deviation: Unfulfilled Party Representation Requirements for Couriers]] from Maricopa Dropbox Collection (2020) webpage.		* See the heading [[Dropbox Collection (2020)#Deviation: Unfulfilled Party Representation Requirement for Couriers.\|Deviation: Unfulfilled Party Representation Requirements for Couriers]] from Maricopa Dropbox Collection (2020) webpage.
	* See the ~~heading [[Dropbox Collection (2020)#Deviation: Fictious Addresses in~~ the ~~MC Voter Registration Database\|Deviation: Fictious Addresses in MC Voter Registration Database]] from~~ Maricopa ~~Dropbox Collection (2020) webpage.~~
	* See the ~~heading [~~[~~Dropbox Collection (2020)#Deviation~~: ~~Allegations Confirmed\|Deviation: Allegations Confirmed]] from Maricopa Dropbox Collection~~ (~~2020~~) ~~webpage~~.		''<u>Other Illegal Acts</u>''
	* See the heading [[Dropbox Collection (2020)#Noteworthy: Consequences Unknown\|Noteworthy: Consequences Unknown]~~] from Maricopa Dropbox Collection (2020) webpage~~
	* See the ~~heading [[Dropbox Collection (2020)#Noteworthy: Transmission~~ of ~~USPS Data to~~ MC ~~and Runbeck\|Noteworthy: Transmission of USPS Data~~ to ~~MC and Runbeck]]~~ from ~~Maricopa Dropbox Collection (2020) webpage~~		The AZ AG's inspector confirmed the Arizona Senate's allegations of inappropriate drop-box pick up activities. The inspector characterized them as procedure violations. The AZ AG's inspector did not seek to determine if illegal acts had occurred. MC leadership allowed, and may have willfully supported, the violation of Maricopa County Election Procedures and the Arizona Secretary of State's [https://apps.azsos.gov/election/files/epm/2025/Election-Procedures-Manual-2025--FINAL-12-22-25.pdf Election Procedure Manual (EPM).]The EPM was written specifically to ensure compliance with the law, Title 16 of Arizona Revised Statutes. By inference, the AZ AG's inspector suggests MC leadership knowingly allowed their staff to deviate from election procedures.

Neil thibodaux: /* Maricopa Dropbox Collection (2020) */

2026-08-25T18:40:31Z

Maricopa Dropbox Collection (2020)

← Older revision		Revision as of 11:40, 25 August 2026
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	#* The 56,000 undeliverable early ballots represent a <u>sizable opportunity.</u> Thousands of ballots could be stolen without being detected by casual observation.		#* The 56,000 undeliverable early ballots represent a <u>sizable opportunity.</u> Thousands of ballots could be stolen without being detected by casual observation.
	<blockquote>The fraudster's willfulness is shown by intentionally using fictitious addresses to create a large stockpile of valid ballots that can be stolen from the USPS without much effort. </blockquote>		<blockquote>The fraudster's willfulness is shown by intentionally using fictitious addresses to create a large stockpile of valid ballots that can be stolen from the USPS without much effort. </blockquote>

	* See the heading [[Dropbox Collection (2020)#Deviation: Fictious Addresses in the MC Voter Registration Database\|Deviation: Fictious Addresses in MC Voter Registration Database]] from Maricopa Dropbox Collection (2020) webpage.		* See the heading [[Dropbox Collection (2020)#Deviation: Fictious Addresses in the MC Voter Registration Database\|Deviation: Fictious Addresses in MC Voter Registration Database]] from Maricopa Dropbox Collection (2020) webpage.

Neil thibodaux: /* Maricopa Dropbox Collection (2020) */

2026-08-25T18:40:01Z

Maricopa Dropbox Collection (2020)

← Older revision		Revision as of 11:40, 25 August 2026
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	# '''Flood the Maricopa County Voter Registration database with fictitious addresses.''' This achieved with fraudulent registration. By entering a known address with no building suitable for occupancy at that address, the early ballot cannot be delivered and will most certainly be returned back to the USPS for processing. Occasionally, a citizen may make a mistake and enter an incorrect address. However, there are opportunities for the citizen to recognize and correct their original voter registration error, which seeks a valid ballot to make their voice hear in an election. In contrast, 56,000 undeliverable early ballots can only serve the fraudster; no citizen would benefit from this sizable stockpile of castable ballots.		# '''Flood the Maricopa County Voter Registration database with fictitious addresses.''' This achieved with fraudulent registration. By entering a known address with no building suitable for occupancy at that address, the early ballot cannot be delivered and will most certainly be returned back to the USPS for processing. Occasionally, a citizen may make a mistake and enter an incorrect address. However, there are opportunities for the citizen to recognize and correct their original voter registration error, which seeks a valid ballot to make their voice hear in an election. In contrast, 56,000 undeliverable early ballots can only serve the fraudster; no citizen would benefit from this sizable stockpile of castable ballots.
	# '''Acquire (a.k.a., "steal") undelivered early ballots from the USPS'''. Consider the following:		# '''Acquire (a.k.a., "steal") undelivered early ballots from the USPS'''. Consider the following:
	#* The <u>motivation</u> ~~to steal~~ is associated with the ability to fraudster's opportunity to sway election results; each additional ballot stolen increases the opportunity.		#* The <u>motivation to steal</u> is associated with the ability to fraudster's opportunity to sway election results; each additional ballot stolen increases the opportunity.
	#* The early ballot as a theft's target is <u>easily recognized</u>. Note: There is a reason why credit cards are delivered to you without the Credit Card company being identified on the envelop. Postal theft is expected and credit card companies implement multiple barriers to prevent their fraudulent acquisition and ensure only the designated recipient can activate the card.		#* The early ballot as a theft's target is <u>easily recognized</u>. Note: There is a reason why credit cards are delivered to you without the Credit Card company being identified on the envelop. Postal theft is expected and credit card companies implement multiple barriers to prevent their fraudulent acquisition and ensure only the designated recipient can activate the card.
	#* <u>~~Opportunities for theft~~</u> increase with each USPS process step; early ballots are transported to 1) ''segregate'' ~~them~~ from other first-class mail, 2) ''count'' the early ballots, 3) ''scan'' the early ballots to digitally record the fictious addresses, and 4) ''destroy'' the early ballots.		#* There are <u>multiple opportunities</u> for theft; opportunities increase with each USPS process step where early ballots are transported, including activities to 1) ''segregate'' early ballots from other first-class mail, 2) ''count'' the early ballots, 3) ''scan'' the early ballots to digitally record the fictious addresses, and 4) ''destroy'' the early ballots.
			#* <u>Lack of security</u> for early ballots under USPS control. Early ballots were simply treated by USPS as first-class mail, not as opportunities for fraud.
			#* The 56,000 undeliverable early ballots represent a <u>sizable opportunity.</u> Thousands of ballots could be stolen without being detected by casual observation.
			<blockquote>The fraudster's willfulness is shown by intentionally using fictitious addresses to create a large stockpile of valid ballots that can be stolen from the USPS without much effort. </blockquote>

			* See the heading [[Dropbox Collection (2020)#Deviation: Fictious Addresses in the MC Voter Registration Database\|Deviation: Fictious Addresses in MC Voter Registration Database]] from Maricopa Dropbox Collection (2020) webpage.

	* See the heading [[Dropbox Collection (2020)#Deviation: Missing Entries on Election Forms\|Deviation: Missing Entries on Election Forms]] from Maricopa Dropbox Collection (2020) webpage.		* See the heading [[Dropbox Collection (2020)#Deviation: Missing Entries on Election Forms\|Deviation: Missing Entries on Election Forms]] from Maricopa Dropbox Collection (2020) webpage.
	* See the heading [[Dropbox Collection (2020)#Deviation: Missing Ballot Counts\|Deviation: Missing Ballot Counts]] from Maricopa Dropbox Collection (2020) webpage.		* See the heading [[Dropbox Collection (2020)#Deviation: Missing Ballot Counts\|Deviation: Missing Ballot Counts]] from Maricopa Dropbox Collection (2020) webpage.

Neil thibodaux: /* Maricopa Dropbox Collection (2020) */

2026-08-25T18:25:52Z

Maricopa Dropbox Collection (2020)

← Older revision		Revision as of 11:25, 25 August 2026
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	===== [[Dropbox Collection (2020)\|Maricopa Dropbox Collection (2020)]] =====		===== [[Dropbox Collection (2020)\|Maricopa Dropbox Collection (2020)]] =====
	Governance issues identified from [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf Arizona Attorney General's Office 2020 General Election Investigation] of Arizona Senate allegations of Maricopa County Election Department - Drop Box Collections issues. ~~Each of the following links presents ethical issues:~~		Governance issues identified from [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf Arizona Attorney General's Office 2020 General Election Investigation] of Arizona Senate allegations of Maricopa County Election Department - Drop Box Collections issues.

			This Green Book attribute begins with a fraud statement; "Fraud involves obtaining something of value through willful misrepresentation." In this case, over 56,000 undelivered early ballots under USPS control would be of immense value to a fraudster because they are still valid and can be submitted for tabulation, if only they could be acquired. The willful steps are as follows:

			# '''Flood the Maricopa County Voter Registration database with fictitious addresses.''' This achieved with fraudulent registration. By entering a known address with no building suitable for occupancy at that address, the early ballot cannot be delivered and will most certainly be returned back to the USPS for processing. Occasionally, a citizen may make a mistake and enter an incorrect address. However, there are opportunities for the citizen to recognize and correct their original voter registration error, which seeks a valid ballot to make their voice hear in an election. In contrast, 56,000 undeliverable early ballots can only serve the fraudster; no citizen would benefit from this sizable stockpile of castable ballots.
			# '''Acquire (a.k.a., "steal") undelivered early ballots from the USPS'''. Consider the following:
			#* The <u>motivation</u> to steal is associated with the ability to fraudster's opportunity to sway election results; each additional ballot stolen increases the opportunity.
			#* The early ballot as a theft's target is <u>easily recognized</u>. Note: There is a reason why credit cards are delivered to you without the Credit Card company being identified on the envelop. Postal theft is expected and credit card companies implement multiple barriers to prevent their fraudulent acquisition and ensure only the designated recipient can activate the card.
			#* <u>Opportunities for theft</u> increase with each USPS process step; early ballots are transported to 1) ''segregate'' them from other first-class mail, 2) ''count'' the early ballots, 3) ''scan'' the early ballots to digitally record the fictious addresses, and 4) ''destroy'' the early ballots.
	* See the heading [[Dropbox Collection (2020)#Deviation: Missing Entries on Election Forms\|Deviation: Missing Entries on Election Forms]] from Maricopa Dropbox Collection (2020) webpage.		* See the heading [[Dropbox Collection (2020)#Deviation: Missing Entries on Election Forms\|Deviation: Missing Entries on Election Forms]] from Maricopa Dropbox Collection (2020) webpage.
	* See the heading [[Dropbox Collection (2020)#Deviation: Missing Ballot Counts\|Deviation: Missing Ballot Counts]] from Maricopa Dropbox Collection (2020) webpage.		* See the heading [[Dropbox Collection (2020)#Deviation: Missing Ballot Counts\|Deviation: Missing Ballot Counts]] from Maricopa Dropbox Collection (2020) webpage.

Neil thibodaux: /* Election Anomalies */

2026-08-25T17:28:47Z

Election Anomalies

← Older revision		Revision as of 10:28, 25 August 2026
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	=== Election Anomalies ===		=== Election Anomalies ===
	~~No examples~~ are ~~available~~ to ~~illustrate~~ governance gaps for ~~this attribute~~.		The Green Book's Principle 8 addresses Assess Fraud, Improper Payment, and Information Security Risk. Obviously, improper payments is not a concern during the Assessment of Election Anomalies. However, improper payments by MC county may exist, but would require a separate assessment.

			The Green Book's <u>emphasis on fraud and information security</u> as separate risk assessment activity is intentional. MC may be able to defer to the Arizona Secretary of State's Election Procedure Manual as general steps taken to ensure the integrity of election results. Fraud occurs when loopholes are identified and exploited by the fraudsters. The implementers of election services (i.e., Arizona Counties) are better positioned to detect fraud and assess the risk of fraud because they are handling the data, not the state. Hence, governance gaps may be identified from patterns of poor assessment and response to risk with respect to election fraud and information security.

			===== [[Dropbox Collection (2020)\|Maricopa Dropbox Collection (2020)]] =====
			Governance issues identified from [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf Arizona Attorney General's Office 2020 General Election Investigation] of Arizona Senate allegations of Maricopa County Election Department - Drop Box Collections issues. Each of the following links presents ethical issues:

			* See the heading [[Dropbox Collection (2020)#Deviation: Missing Entries on Election Forms\|Deviation: Missing Entries on Election Forms]] from Maricopa Dropbox Collection (2020) webpage.
			* See the heading [[Dropbox Collection (2020)#Deviation: Missing Ballot Counts\|Deviation: Missing Ballot Counts]] from Maricopa Dropbox Collection (2020) webpage.
			* See the heading [[Dropbox Collection (2020)#Deviation: Used Email instead of EVBTS Forms\|Deviation: Used Email instead of EVBTS Forms]] from Maricopa Dropbox Collection (2020) webpage.
			* See the heading [[Dropbox Collection (2020)#Deviation: Unfulfilled Party Representation Requirement for Couriers.\|Deviation: Unfulfilled Party Representation Requirements for Couriers]] from Maricopa Dropbox Collection (2020) webpage.
			* See the heading [[Dropbox Collection (2020)#Deviation: Fictious Addresses in the MC Voter Registration Database\|Deviation: Fictious Addresses in MC Voter Registration Database]] from Maricopa Dropbox Collection (2020) webpage.
			* See the heading [[Dropbox Collection (2020)#Deviation: Allegations Confirmed\|Deviation: Allegations Confirmed]] from Maricopa Dropbox Collection (2020) webpage.
			* See the heading [[Dropbox Collection (2020)#Noteworthy: Consequences Unknown\|Noteworthy: Consequences Unknown]] from Maricopa Dropbox Collection (2020) webpage
			* See the heading [[Dropbox Collection (2020)#Noteworthy: Transmission of USPS Data to MC and Runbeck\|Noteworthy: Transmission of USPS Data to MC and Runbeck]] from Maricopa Dropbox Collection (2020) webpage

Neil thibodaux: /* No Examples */

2026-08-22T19:05:32Z

No Examples

← Older revision		Revision as of 12:05, 22 August 2026
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	'''>>>Navigational Buttons<<<'''		'''>>>Navigational Buttons<<<'''
	* '''[[Index of Attributes]]'''		* '''[[Index of Attributes]]'''
	* '''Previous Attribute - ?'''		* '''Previous Attribute - [[8.05]]'''
	* '''Next Attribute - ?'''		* '''Next Attribute - [[8.07]]'''
	__FORCETOC__		__FORCETOC__

	=== '''No ~~Examples'''~~ ===
			=== Jamie's Story ===
			No examples are available to illustrate governance gaps for this attribute.

			=== Election Anomalies ===
			No examples are available to illustrate governance gaps for this attribute.

Neil thibodaux at 22:36, 15 August 2026

2026-08-15T22:36:11Z

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	* '''Misappropriation of assets''' - The unauthorized acquisition, use, or disposal of an entity's assets through willful misrepresentation. This could include efforts to conceal theft of property, embezzlement of receipts, bid rigging, fraudulent payments, or misrepresentation of eligibility to obtain benefits.		* '''Misappropriation of assets''' - The unauthorized acquisition, use, or disposal of an entity's assets through willful misrepresentation. This could include efforts to conceal theft of property, embezzlement of receipts, bid rigging, fraudulent payments, or misrepresentation of eligibility to obtain benefits.
	* '''Other illegal acts''' - Intentional violations of laws or regulations through willful misrepresentation that may be related to financial or nonfinancial activities. This could include certain types of corruption, bribery, extortion, and cybercrimes.		* '''Other illegal acts''' - Intentional violations of laws or regulations through willful misrepresentation that may be related to financial or nonfinancial activities. This could include certain types of corruption, bribery, extortion, and cybercrimes.

			'''>>>Navigational Buttons<<<'''
			* '''[[Index of Attributes]]'''
			* '''Previous Attribute - ?'''
			* '''Next Attribute - ?'''
			__FORCETOC__

			=== '''No Examples''' ===

Neil thibodaux: Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.06''' - Management considers the types of fraud that could impact the entity to provide a basis for identifying and analyzing fraud. Fraud involves obtaining something of value through willful misrepresentation. Types of fraud may include the following: * '''Fraudulent reporting''' - Intentional misstatements or omissions of amounts or disclosur..."

2026-08-15T22:11:13Z

Created page with "'''Risk Assessment''' '''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk''' '''Attribute''' '''8.06''' - Management considers the types of fraud that could impact the entity to provide a basis for identifying and analyzing fraud. Fraud involves obtaining something of value through willful misrepresentation. Types of fraud may include the following: * '''Fraudulent reporting''' - Intentional misstatements or omissions of amounts or disclosur..."

New page

'''Risk Assessment'''

'''Principle 8 - Assess Fraud, Improper Payment, and Information Security Risk'''

'''Attribute''' '''8.06''' - Management considers the types of fraud that could impact the entity to provide a basis for identifying and analyzing fraud. Fraud involves obtaining something of value through willful misrepresentation. Types of fraud may include the following:

* '''Fraudulent reporting''' - Intentional misstatements or omissions of amounts or disclosures in financial or nonfinancial reports through willful misrepresentation to deceive report users. For fraudulent financial reports, this could include intentional alteration of accounting records, misrepresentation of transactions, or intentional misapplication of accounting principles. For fraudulent nonfinancial reports, this could include intentional misrepresentation of information.
* '''Misappropriation of assets''' - The unauthorized acquisition, use, or disposal of an entity's assets through willful misrepresentation. This could include efforts to conceal theft of property, embezzlement of receipts, bid rigging, fraudulent payments, or misrepresentation of eligibility to obtain benefits.
* '''Other illegal acts''' - Intentional violations of laws or regulations through willful misrepresentation that may be related to financial or nonfinancial activities. This could include certain types of corruption, bribery, extortion, and cybercrimes.

← Older revision		Revision as of 15:17, 27 August 2026
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	The Green Book's <u>emphasis on fraud and information security</u> as separate risk assessment activity is intentional. MC may be able to defer to the Arizona Secretary of State's Election Procedure Manual as general steps taken to ensure the integrity of election results. Fraud occurs when loopholes are identified and exploited by the fraudsters. The implementers of election services (i.e., Arizona Counties) are better positioned to detect fraud and assess the risk of fraud because they are handling the data, not the state. Hence, governance gaps may be identified from patterns of poor assessment and response to risk with respect to election fraud and information security.		The Green Book's <u>emphasis on fraud and information security</u> as separate risk assessment activity is intentional. MC may be able to defer to the Arizona Secretary of State's Election Procedure Manual as general steps taken to ensure the integrity of election results. Fraud occurs when loopholes are identified and exploited by the fraudsters. The implementers of election services (i.e., Arizona Counties) are better positioned to detect fraud and assess the risk of fraud because they are handling the data, not the state. Hence, governance gaps may be identified from patterns of poor assessment and response to risk with respect to election fraud and information security.

			===== Arizona Senate Allegations =====
			Arizona Senate allegations arose from MC's failure to recognize the Arizona Senates Oversight Role. These allegations were investigated and reported on by the [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf Arizona Attorney General's Office 2020 General Election Investigation]. This Green Book attribute applies given the Arizona Senate's concern that the 2020 election results may have been fraudulently reported,

			* [[The Anomalies#Maricopa Election Management Server (2020)\|Maricopa Election Management Server (2020)]]
			** [[The Anomalies#MC EMS 2020 - Election Management System Database Purged\|MC EMS 2020 - Election Management System Database Purged]]
			** [[The Anomalies#MC EMS 2020 - Election Files Deleted\|MC EMS 2020 - Election Files Deleted]]
			** [[The Anomalies#MC EMS 2020 - Corrupt Ballot Images\|MC EMS 2020 - Corrupt Ballot Images]]
			** [[The Anomalies#MC EMS 2020 - Missing Ballot Images\|MC EMS 2020 - Missing Ballot Images]]
			** [[The Anomalies#MC EMS 2020 - Failure to Follow Basic Cyber Security Practices\|MC EMS 2020 - Failure to Follow Basic Cyber Security Practices]]
			** [[The Anomalies#MC EMS 2020 - Subpoenaed Equipment Not Yet Provided\|MC EMS 2020 - Subpoenaed Equipment Not Yet Provided]]
			** [[The Anomalies#MC EMS 2020 - Anonymous Logins\|MC EMS 2020 - Anonymous Logins]]
			** [[The Anomalies#MC EMS 2020 - Dual Boot System Discovered\|MC EMS 2020 - Dual Boot System Discovered]]
			** [[The Anomalies#MC EMS 2020 - Operating System Logs Not Preserved\|MC EMS 2020 - Operating System Logs Not Preserved]]
			** [[The Anomalies#MC EMS 2020 - Internet Connections to the EMS\|MC EMS 2020 - Internet Connections to the EMS]]

	===== [[Dropbox Collection (2020)\|Maricopa Dropbox Collection (2020)]] =====		===== [[Dropbox Collection (2020)\|Maricopa Dropbox Collection (2020)]] =====