I am a smart and hard working man. The short term of my life is to be an auditor. Audit performs an assurance and accountability function over the use of public resources and the veracity of financial accounts. Audits are undertaken to provide information about resource management and accounting to higher authorities and the electorate to enable them to have confidence that public resources have been used properly and effectively. Today, government auditing consists of two interrelated systems of review—public audit by external agents, and internal audit by agency management. In both cases, auditors report to a responsible authority ...