The Church Auditing Department is independent of all other Church departments and operations. The managing director of the Church Auditing Department reports directly and regularly to the First Presidency. Church Auditing Department staff consists of certified public accountants, certified internal auditors, certified information systems auditors, and other qualified and credentialed professionals.
Risk is the primary factor governing scheduling, performance, and reporting of audits.
As mandated by the First Presidency, the Church Auditing Department has authority to audit all Church departments, functions, and operations worldwide and has access to all records, financial statements and reports, personnel, facilities, and physical properties relevant to the performance of audits. The frequency and nature of audits are determined by Church Auditing Department executives. Professional auditing standards promulgated by the Institute of Internal Auditors and the American Institute of Certified Public Accountants guide audit work. The Church Auditing Department audits the various financial statements and operations of the Church in accordance with these recognized professional auditing standards. This includes overseeing the auditing of contributions and expenditures from local ecclesiastical units.