Wike said the audio clip was fabricated using audio software, stressing that he never spoke to any electoral officer, let alone issuing threats.
He said the All Progressives Congress (APC) sponsored the 'fake' audio against him to cover up for the monumental fraud perpetrated by the INEC and Police and the military killings that marred the election.
Speaking to newsmen in Port Harcourt, the Governor said the audio clip was fabricated using audio software.
He said: "At no time did I speak to any electoral officer, let alone issue threats to any electoral officer. There is nowhere I spoke to an electoral officer, threatening him or her, as the case maybe. I never spoke with anybody; I never threatened anybody.
"Nobody can say that he sat with me or that I threatened him or how. Let any electoral officer come forward to say that I call him or her on phone. It is totally not correct.
"The major issue is, did the Police participate in rigging the election? Did the Army participate in rigging the election? Did INEC compromise?
"The Police are denying somebody that was captured on video. That is what they are trying to cover up.
"Face the reality and stop chasing shadows. Let them show me. What is audio clip? What can’t this government do?
"I don’t have an Orderly. I don’t have a Chief Security Officer. I don’t have a Camp Commandant. All were taken away before the election."
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Meanwhile, INEC Chairman, Prof. Mahmoud Yakubu has said an administrative inquiry will be set up to investigate the allegations of bribery against INEC staff during the election.