Which term best describes a standard procedure used in California state audits?

• A. Routine in state audit
• B. Emergency audit
• C. Comprehensive audit
• D. External audit

Answer: (A)

In state audits, the work is carried out through routine procedures that auditors apply on a regular, ongoing basis to verify records, assess compliance, and monitor performance. This routine approach represents the standard, everyday method used across audits, ensuring consistency and predictability in how findings are gathered and reported. It isn’t tied to crisis situations, broader or deeper scopes, or an outside party. An emergency audit is reserved for urgent issues, a comprehensive audit expands scope beyond normal checks, and an external audit involves work by an outside auditor. For a standard, ongoing state-audit process, the routine approach is the best fit.