The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.

Auditing in the context of Dianetics or Scientology is an activity where a person trained in auditing listens and gives auditing commands to a subject, which is referred to as a "preclear". All communications during auditing sessions are kept confidential between the auditor, the case supervisor and the pre-clear. Auditing involves the use of "processes," which are sets of questions asked or directions given by an auditor. When the specific objective of any one process is achieved, the process is ended and another can then be used. By doing this, the subjects are said to be able to free themselves from unwanted barriers that inhibit their natural abilities. Scientologists state that the person being audited is completely aware of everything that happens and becomes even more alert as auditing progresses.

The auditor is obliged by the church's doctrine to maintain a strict code of conduct toward the preclear, called the Auditor's Code. Auditing is said to be successful only when the auditor conducts himself in accordance with the Code. A violation of the Auditor's Code is considered a high crime under Scientology policy and is punishable by expulsion.

The code outlines a series of 29 promises which include pledges:

  • "Not to evaluate for the preclear or tell him what he should think about his case in session"
  • "Not to invalidate the preclear's case or gains in or out of session."
  • "Never to use the secrets of a preclear divulged in session for punishment or personal gain."

Types of Audits

Financial Audit

A historically oriented, independent evaluation performed for the purpose of attesting to the fairness, accuracy, and reliability of financial data. CSULB's external auditors, KPMG, perform this type of review. CSULB's Director of Financial Reporting coordinates the work of these auditors on our campus.

Operational Audit

A future-oriented, systematic, and independent evaluation of organizational activities. Financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives. Internal controls and efficiencies may be evaluated during this type of review.

Department Review

A current period analysis of administrative functions, to evaluate the adequacy of controls, safeguarding of assets, efficient use of resources, compliance with related laws, regulations and University policy and integrity of financial information.

Information Systems (IS) Audit
  • General Controls Review
  • Application Controls Review
  • System Development Review

Integrated Audit

This is a combination of an operational audit, department review, and IS audit application controls review. This type of review allows for a very comprehensive examination of a functional operation within the University.

Investigative Audit

This is an audit that takes place as a result of a report of unusual or suspicious activity on the part of an individual or a department. It is usually focused on specific aspects of the work of a department or individual. All members of the campus community are invited to report suspicions of improper activity to the Director of Internal Auditing Services on a confidential basis.

Follow-up Audit

These are audits conducted approximately six months after an internal or external audit report has been issued. They are designed to evaluate corrective action that has been taken on the audit issues reported in the original report. When these follow-up audits are done on external auditors' reports, the results of the follow-up may be reported to those external auditors.