ELECTION WATCHDOGS 5/30/17 11:29 AM It is worth noting here that the effectiveness of observation as a tool for providing oversight of the audit process is predicated on many of the same assumptions as for effective observation before and on Election Day. Neutrality and adherence to internationally accepted principles for election observation (as illustrated by the Declaration of Global Principles) are essential conditions for effective observation and fulfilling the public reporting function. Craig Arceneaux and Anika Leithner explore this concern further in chapter 2 of this volume. Practical Applications of Audit Standards: Afghanistan, Kosovo, and Haiti Recent large-scale post-election audits illustrate the importance of the six principles discussed herein: domestic ownership of the audit process; predetermined and clear standards and procedures; training and consistent application of audit processes; clear and widely-understood principles for managing evidence; a reasonable right to appeal the audit outcome; and a mandate for external observation. Afghanistan (2014) The 2014 Afghanistan presidential election is generally considered historic: it marked the first time in Afghanistan’s history that a transfer of executive power was achieved through the democratic process (Loyn 2014). At the end of the first round of voting on April 5, Abdullah Abdullah held the lead with 45% of the votes, while Ashraf Ghani followed with 31.6% (Stancati 2014). No candidate garnered a majority of votes, triggering a runoff election. After initial tallying of votes for the runoff election held on June 14, the Independent Election Commission (IEC) released preliminary results indicating that Ashraf Ghani had garnered 56.44% of the vote. Abdullah Abdullah and his supporters alleged widespread fraud, vote rigging, and manipulation of the electoral process by the IEC, ultimately boycotting the formal complaints adjudication process and threatening to establish a parallel government. Increasing tensions between both camps and deteriorating trust in the electoral management bodies led to political deadlock and fears of instability. On July 12, U.S. Secretary of State John Kerry hosted a negotiation during which both candidates agreed to a nationwide audit that would review each of the 8.1 million ballots cast in the election (Jeong 2014).The July 12 agreement gave a large role in the audit process directly to international entities, including multiple United Nations agencies and offices (Fischer 2015). This approach presented enormous challenges for international stakeholders, as Afghan law did not include explicit provisions for an audit process or international involvement, although Article 58 of the Electoral Law provides authority to the Independent Election Commission (IEC) to quarantine and investigate ballot boxes. Through the high-level political agreement, the international community ultimately was vested with significant responsibility for the audit process, but formal legal authority remained with the IEC (Democracy International 2015). 11