Auditing is not a matter of distrusting someone. There are several reasons why we audit the financial records of the local church/school.
- To verify that the financial records of the local church/school are kept in accordance with the Conference Accounting Manual set by the Seventh-day Adventist Church, where applicable to the local church/school.
- To verify that incoming funds are properly received and recorded according to donors' designation.
- To verify that outgoing funds are properly disbursed and recorded according to the policy set by the Conference and the local church/school board.
- To find strengths and weaknesses in the financial records so that adequate training and advice can be given.