An election audit is any review conducted after polls close for the purpose of determining whether the votes were counted accurately (a results audit) or whether proper procedures were followed (a process audit), or both.[1]
Both results and process audits can be performed between elections for purposes of quality management, but if results audits are to be used to protect the official election results from undetected fraud and error, they must be completed before election results are declared final.[2]
Election recounts are a specific type of audit, with elements of both results and process audits.