Good question and hopefully a serious answer.
The
DVC Management Company (whatever it is called) retains ownership of a percentage of points in each resort that are used for reservations on rack rate. They pay the same dues for their equivalent number of points that DVC members do. Rack rates are also added when DVC members trade out for use on non DVC resorts such as cruises, Adventures by Disney or the timeshare exchange company where they have a contract.
The audit of the use of member funds is done by an independent auditor. Each member receives a report stating where the dues money was spent. I throw them away or just glance at them. There are strict laws in Florida to protect "timeshare" owners from unscrupulous developers. I am confident that if DVC tried to pull anything, the outrage and publicity would be enormous. Many DVC members watch closely (and debate) how dues are spent.
Saying that, the problem with Aluani and the underestimating of prospective dues caused that uproar. Upper management was fired and the state of Hawaii stopped Disney from selling at the resort. People who already bought were grandfathered in at the dues DVC management estimated and the difference will be eaten by Disney, not the members. In that instance, the system worked.
If you look at things like how dues are spent and annual increases, Disney does a good job with the allocation and accountability issues.