2. Most schools of business teach only traditional, financial auditing, but they can survive this since so much auditing in the private sector is legitimately preoccupied with firms' financial reports and profitability statements. Nonetheless, auditing professors in business programs as well as partners in national public accounting firms will share with you their great concern that traditional audit techniques-auditing financial statements-are not sufficient in auditing in the not-for-profit sector. 3. For a short history and description of the GAO see Richard E. Brown, The GAO: Untapped Source of Congressional Power (Knoxville: The University of Tennessee Press, 1970). 4. The Legislative Auditor (Lexington, Kentucky: The Council of State Governments, 1973), pp. 1-4; and The American State Legislatures: Their Structures and Procedures (Lexington, Kentucky: The Council of State Governments, 1977), pp. 51-57. 5. The tools and techniques of post auditing and evaluation on the whole have much in common with other research disciplines. Some of these, including statistical analysis, survey research, and cost-benefit analysis, are well described in Mark Lincoln Chadwin, ed., Legislative Program Evaluation in the States: Four Case Studies (New Brunswick, N.J.: Center for State Legislative Research and Service, Eagleton Institute of Politics, Rutgers-The State University, August 1974).