Risk Limiting Audits are important for verifying anomalies that would indicate fraud has taking place during the vote at the state or national level. This is a series of blogs explaining why they are important and why every election can be tested before the SoS in any state can certify election results.
Jennifer Morrell has written a 3 part guide to the issues around Risk Limiting Audits. Every SoS of every state and county official running elections would be well informed by this in order to make positive security decisions for the voting and election process.
Implementing this safe guard for the vote is important and makes verification of the vote complete and allows any problems to be found and corrected.