In the Audits Division, auditors participate in a variety of auditing engagements. Specifically, financial staff auditors work under the general direction and oversight of a lead auditor and/or audit manager and review fiscal and accounting functions and systems. Auditors also review and evaluate internal controls, review and test accounting records, develop estimates and expectations of financial statement accounts, review financial trends and analyze variances, analyze financial statement account balances and draw conclusions, and review and test compliance with state and federal laws and regulations.  Visit our website at sos.oregon.gov/audits