The California State Auditor's Office conducts its work adhering to strict industry standards. All audits are conducted independently and free of conflict of interest or impairment. Internal quality controls ensure that fieldwork and reporting standards are followed and all staff are professionally trained and required to meet continuing education requirements.
When an audit is either mandated, approved by the Joint Legislative Audit Committee, or initiated because an issue or department program is designated as high risk, the California State Auditor has established certain protocols it follows when conducting audits.
When the audit is completed and a report is issued, the auditee must respond to findings and recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year. Senate Bill 1452 (Chapter 452, Statutes of 2006), requires auditees who have not implemented recommendations, to report to the Legislature why they have not implemented them or to state when they intend to implement them.