Most audit reports include:
- An executive summary detailing the findings in a quick overview,
- The purpose and scope of the audit, detailing what the goal to be reached of the audit is.
- Financial Documents, such as Statements of Assets, Income, Cash Flows, and Budgets.
- Recommendations of the auditor
- Responses of the audited parties
State and local government
- See also: Controller
Each state has a department that is responsible for conducting audit reports. The title of this office differs by state, but is usually something to the effect of Auditor of State, Auditor General or Inspector General. This office is responsible for auditing city, township, county, school district and state departments. In most states these audits become public records and are available to the general public for online viewing. These auditors must also look to prevent, detect and report fraud, abuse and waste of taxpayer money.
Each department of the federal government has its own inspector general. This inspector general has the same responsibilities that state inspector generals have. The departmental inspector generals report to the Comptroller General of the United States Government Accountability Office. In addition to auditing financial documents for compliance with GAAP, the inspector general must also look for ways to prevent, detect, and report fraud, abuse and waste of taxpayer money. All responsibilities of inspector generals are detailed in Cornell University Law School, "Title 5, Section 4," accessed October 8, 2014 of the U.S. Code. The Comptroller General is the highest level of accountability in the federal government. He or she is appointed by the President and confirmed by the Senate.
- Michigan Department of Auditor General
- Ohio Auditor of State
- U.S. Department of Education Audit Reports
- U.S. Government Accountability Office
- U.S. Department of Defense Office of Inspector General
- NASA office of Inspector General