An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report.
The state controller of California is a constitutional office in the executive branch of the government of the U.S. state of California. Thirty-two individuals have held the office of state controller since statehood. The incumbent is Betty Yee, a Democrat. The state controller's main office is located at 300 Capitol Mall in Sacramento.
The State Auditor of North Carolina is a statewide elected office in the U.S. state of North Carolina. The state auditor is a constitutional officer responsible for overseeing and reviewing the financial accounts of all state government agencies. The auditor also conducts performance audits of state agencies, ensures state agencies' accounting conforms with Generally Accepted Accounting Principles, evaluates the integrity of computer-generated information, and investigates the misuse of state funds or property. The incumbent is Beth Wood, who became state auditor on January 10, 2009.
The state auditor of Minnesota is a constitutional officer in the executive branch of the U.S. state of Minnesota. Nineteen individuals have held the office of state auditor since statehood. The incumbent is Julie Blaha, a DFLer.
In Greece, the Hellenic Court of Audit is The Supreme Audit Institution of the Hellenic Republic, auditing the use of public funds in Greece according to the principles of legality, regularity and sound financial management. Synedrio is also the Supreme Financial Court, one of the three Supreme Courts of Justice, grounded on the Constitution, provides for its jurisdictional, advisory and auditing competences.
The New York State Comptroller is an elected constitutional officer of the U.S. state of New York and head of the New York state government's Department of Audit and Control. The New York State Comptroller is the highest-paid state auditor or treasurer in the country. Sixty-one individuals have held the office of State Comptroller since statehood. The incumbent is Thomas DiNapoli, a Democrat.
The Oklahoma State Auditor and Inspector is an elected Constitutional officer for the U.S. State of Oklahoma. The State Auditor and Inspector is responsible for auditing and prescribing bookkeeping standards of all government agencies and county treasurers within Oklahoma. The office in its current form is a consolidation of the office of State Auditor with that of the office of State Examiner and Inspector, both of which dated back to statehood in 1907. The two positions were combined in 1979 after passage of State Question 510 in 1975. Tom Daxon was the first person to hold the combined office and the first Republican as all previous occupants of either position were Democrats.
The New Jersey State Auditor is a constitutional officer appointed by the New Jersey Legislature and administratively placed within the Office of Legislative Services. The Auditor conducts financial and performance audits of State agencies, certain school districts, and vicinages of the Judiciary. The State Auditor also conducts studies on the operation, economy and efficiency of State-run or State-supported programs.
In the United States, the Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance received for its operations. Usually performed annually, the Single Audit's objective is to provide assurance to the US federal government as to the management and use of such funds by recipients such as states, cities, universities, non-profit organizations, and Indian Tribes. The audit is typically performed by an independent certified public accountant (CPA) and encompasses both financial and compliance components. The Single Audits must be submitted to the Federal Audit Clearinghouse along with a data collection form, Form SF-SAC.
The secretary of state of Oregon, an elected constitutional officer within the executive branch of government of the U.S. state of Oregon, is first in line of succession to the governor. The duties of the office are auditor of public accounts, chief elections officer, and administrator of public records. Additionally, the secretary of state serves on the Oregon State Land Board and chairs the Oregon Sustainability Board. Following every United States Census, if the Oregon Legislative Assembly cannot come to agreement over changes to legislative redistricting, the duty falls to the secretary of state.
State auditors are fiscal officers lodged in the executive or legislative branches of U.S. state governments who serve as external auditors, financial controllers, or inspectors general of public funds. The office of state auditor may be a creature of the state constitution or one created by statutory law.
The Office of the Comptroller and Auditor General of Bangladesh (C&AG) is the Supreme Audit Institution (SAI) of the country. Like the SAIs in many other countries across the world the institution is established by the Constitution of Bangladesh. This institute is responsible for maintaining accounts of the republic and audits all receipts and expenditure of the Government of Bangladesh, including those of bodies and authorities substantially financed by the government. The reports of the CAG are discussed by the Public Accounts Committee, which is a standing committee in the Parliament of Bangladesh.
The Auditor-General of New South Wales helps the Parliament of New South Wales hold government accountable for its use of public resources.
The state auditor of New Mexico is a constitutional officer in the executive branch of government of the U.S. state of New Mexico. Twenty-eight individuals have held the office of state auditor since statehood. The incumbent is Brian Colón, a Democrat.
The State Auditor of Washington is an independently elected constitutional officer in the executive branch of the government of the U.S. State of Washington. Eleven individuals have held the office of State Auditor since statehood. The incumbent is Pat McCarthy, a Democrat and the first woman to occupy the office.
The Nevada State Controller is a constitutional officer in the executive branch of government of the U.S. state of Nevada. Twenty-one individuals have held the office of State Controller since statehood. The incumbent is Catherine Byrne, a Democrat.
The auditor of public accounts is an elected constitutional officer in the executive branch of the U.S. state of Nebraska. Twenty-five individuals have held the office of auditor of public accounts since statehood. The incumbent is Charlie Janssen, a Republican.
The state auditor of West Virginia is an elected constitutional officer in the executive branch of the U.S. state of West Virginia. The incumbent is JB McCuskey, a Republican.
The state auditor of South Dakota is a constitutional officer in the executive branch of the U.S. state of South Dakota. Twenty-seven individuals have held the office of state auditor since statehood. The incumbent is Rich Sattgast, a Republican.
The auditor of accounts of Delaware is a constitutional officer in the executive branch of the U.S. state of Delaware. The incumbent is Kathy McGuiness, a Democrat.
