Sometimes the auditor uses accounting and financial methods to show findings in cost areas. Sometimes procedures such as flow-charting are done to show up weaknesses in work processes. Employee activities are observed, or employees might be interviewed by the auditor. Auditors like to ask a lot of questions because they are not experts in every field they may be auditing. They do have skills in recognizing good management practices because the results are about the same everywhere.
Legislative auditors are the watchdogs of state government.
They ensure state agencies and programs are carried out as they were intended, in an efficient way, and serving the public in the most effective way known.