What is an Audit?

An audit is an assessment of information for an organization, project, individual, or entity. Audits are conducted to provide insight on internal structure, pursue any misconduct or wrong, and/or determine the accuracy of information and propose solutions to problems identified. The goal of the California State Auditor is to report its finding to the legislature, recommend actions that lead to the improvement of government operations, which save taxpayers millions of dollars.

The California State Auditor evaluates and assesses:

  • Contracting practices
  • Management and administrative performance
  • Financial viability
  • Compliance with state and federal laws
  • State agencies or issue areas that are considered high risk for waste, fraud, abuse or mismanagement
  • Traditional financial statements
  • Government programs
  • Strategic plans and business processes
  • Information technology systems
  • Fairness of state charges and fees
  • Fulfillment of state departments mission statements and objectives
  • Department-wide operations

The assessments, audits, and evaluations involve:

  • Measuring performance
  • Assessing efficiency and effectiveness
  • Testing key management and administrative controls
  • Offering insights and solutions for value-added approaches, process improvements and future strategies based on independent assessments

The California State Auditor does not investigate:

  • Private entities or corporations
  • Local employees or officials, including school district employees
  • Federal employees or officials