"Who performs a Charity audit?"

A Charity Audit would be performed by a charity watchdog like "Charity Navigator" and "Charity Watch". For example: https://www.charitynavigator.org/index.cfm?bay=content.view&cpid=2284. But if you read the fine print Charity Navigator didn't audit the CF for several years after its merger with the Clinton Global Initiative. And when it did resume auditing them to build a rating it relied on the CF supplied "Form 990". If the Clinton Foundation was breaking the law you'd never find their crimes reviewing the forms they give the IRS. You might recall Bernie Maddof ran the largest Ponzi scheme in human history but his books also lined up. He was even investigated by the SEC who, ding ding ding, found nothing suspicious. Relying on the CF's own Form 990 is essentially allowing the CF to rate itself as a charity.

O_O

So that brings us to the need for a FINANCIAL Audit. But that's a problem too. The CF used a small and unknown accounting firm in Little Rock Arkansas called "BKD" whose clientele were smallish mid-west firms. As one might expect their "audit" raised more questions than they answered and people started getting suspicious. So the CF hired a national accounting firm to start keeping their books. They chose Price Waterhouse Coopers but PWC never investigated the CF's finances from 1997 to 2009. They simply took BKD's word for it which is very odd: http://dailycaller.com/2016/06/27/exclusive-clinton-foundation-auditor-has-troubled-regulatory-history/

The foundation’s audits have been done by PriceWaterhouseCoopers (PWC), one of the nation’s largest accounting and auditing firms, since 2013. But Ortel said the PWC audits rely on the potentially flawed earlier audits.

“Audits build on themselves. You can’t have BKD screw up October 23, 1997 through December 31, 2009 and then Pricewaterhouse says ‘well we’ll take BKD’s work and move forward.’ You can’t do that. But that’s what they did,” Ortel told TheDCNF.

PWC financial audits then lead to a waterfall of re-filings of the CF's Form 990s which as usual began raising even more questions than they answered. This is where Charles Ortel comes in. He has a lot of experience dealing in the finances of charities. So he began digging into the re-filed Form 990s along with accounting records supplied by PWC. In almost an exact parallel to Harry Markopolos Charles Ortel found the Form 990s simply left out entire portions of their income. Or they just made up numbers out of thin air to make ends meet. He also discovered the possibility some of the inconsistencies resolved themselves if the Clinton Global Initiative was no longer classified as a charity. A short time later the CGI shut down.

Here are specifics on the fraud Ortel discovered:

http://charlesortel.com/the-clinton-foundation-did-it-yet-again

http://charlesortel.com/the-real-clinton-foundation-record-is-getting-exposed

You should be able to figure out the rest........if you actually read the articles.

Long story short is everything is pointing to the Clinton Foundation acting as basically a Hillary Clinton Super PAC. She and Bill used "pay to play" to elicit donations from all points on the compass. The Clinton Foundation is a Super PAC and they went for broke assuming she would win the election in 2016. Well she didn't win and it's now time to pay the piper. This might explain the rumor after her infamous Matt Lauer interview that she told her staff they'll all "hang from nooses" if Trump wins.

Take it or leave it. I'm taking it because the financial fraud inside the Clinton Foundation is so hot and heavy being hung for it is exactly what you'd expect someone like Hillary to say. She's toast and she knows it.

:-D