Problem with your theory is that Maricopa County says they don't use routers at all but we know they do.
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And this is the job of any auditor. Perform walkthroughs and obtain documentation for the control design. Then independently verify its accuracy through inspection. Any discrepancies noted aren’t necessarily fraud but require clarification from the client. That clarification has not only not been provided by the MCBOS but they have been hostile towards the auditors. Major red flag.