State audits in the United States, 1996-2000

Abstract

Audits are a crucial part of the American system of checks and balances. Adequately funded and resourced, they can help assure that precious tax dollars are well spent. In this study, we focus on the following points regarding auditing in the American states: (1) the types of audits used by state governments; (2) orientation of audits; (3) organization form and auditor independence; (4) auditor resources and their relationship to auditor positions; (5) corrections of errors and abuses; and (6) limited academic research concerning state audits. Data for this study was derived from 1996 and 2000 reports supplied by The National Association of Auditors, Comptrollers, and Treasurers (NASACT).