Election Audits

I had an interesting conversation this morning with some private sector auditors here in Estonia. One interesting part of the discussion was a bit of a hypothetical–how would they audit election day voting? The thing that was interesting was that the first thing they were concerned about was not the vote counting but was the election day polling place operations. Would the polls be private and without coercion? They also thought that hand counting ballots is a recipe for lots and lots of recounting since stacking and counting ballots is harder than it seems.