In New York, only 5,729 of the 488,159 individual audits conducted last year were "field audits," involving direct contact between auditors and taxpayers, or their representatives, according to Marc Carey, a spokesman for the New York State Department of Taxation and Finance.
However, when it comes to direct spending, the auditor general said it amounted to $508 million from 2007-08 to 2011-12.
Inclusion criteria for participation were designed so as to minimize disruption to the Annual Program of Audits directed by Superior Federal Auditors (ASF, in Spanish) in coordination with the Superior Audit Entities of the States (EFSL, in Spanish) [ 41].
That may turn out to be the case, but the indictments offer little evidence that Davis or DiCarmine were the deceivers, or even that they had any direct contact with the auditors, or that they directed others at the firm to lie.
Mr. Lipton said he agreed with Mr. Curnutt that it would be easy to detect such cheating if auditors were directed to focus on the issue and time their audits appropriately.
The principal mechanism by which the Federal Congress oversees local governments' use of federal resources is the national program of audits, directed by the Superior Federal Auditors (ASF, in Spanish) in coordination with the Superior Audit Entities of States (EFSL, in Spanish).
3 Direct observation, in which human auditors monitor the hand hygiene compliance of HCWs as they carry out clinical tasks, is the most commonly used method of measurement.
But much of corporate America seems, with the benefit of hindsight, to have had neither a good captain nor a reliable way of gauging where it was going.Blame for the disasters was directed first of all at auditors, shareholders' appointed guardians of managers' accounting probity.
Two of the biggest bankruptcies in the early 2000s, WorldCom and Enron, had as a common point the misrepresentation of financial statements with direct participation of an external auditor, the defunct Arthur Andersen.
Were a bank or other bailout beneficiary required to maintain separate accounts for its federal receipts, then independent auditors could track all direct outlays of those funds.
