Video & Transcript Research : 'performance audit'
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KY
Kentucky 2025 Regular Session
Information Technology Oversight Committee (11-12-25)
Transcript Highlights:
- next session, not this session, but the following session we'll have an audit.
- we'll know something and the we'll have we'll know something and the we'll have an<00:19:19.840>
audit - next not this session but the an audit next not this session but the following<00:19:22.960>
session - <00:19:23.679>
we'll <00:19:23.919>have <00:19:24.000>an <00:19:24.160>audit - following session we'll have an audit. following session we'll have an audit.
Summary:
The committee heard testimony from Michael McCurley, president of Zo Education and a senior vice president with Zo Group, about the company’s role in providing broadband and managed network services to Kentucky schools. He said Zo Education serves all Kentucky K-12 public school districts in partnership with the Kentucky Department of Education, offering more bandwidth at lower cost than the prior provider and also providing cybersecurity and network protection. He emphasized that reliable connectivity is essential for instruction, testing, remote coursework, and school administration.
McCurley also addressed the ongoing contract dispute involving the Kentucky Communications Network Authority and Open Fiber Silicom, saying Zo Education is not a party to the litigation but is concerned about possible disruption to schools and students. In response to committee questions, he said the company incurred unexpected costs when it had to reroute connections and build alternate network paths, including one school move that cost more than $50,000 to serve a site generating under $2,000 per month. He said outages and incidents are more frequent when Kentucky Wired access is unavailable, and that Zo could not have bid at its current price without access to Kentucky Wired.
Committee members discussed the broader implications of the dispute and the state’s broadband structure. Senator Williams said the committee’s priority is avoiding disruption to students and noted concerns about infrastructure purchases and upgrades tied to the network, saying he had not seen clear contractual support for some of the expenditures. He also referenced a future audit and said the committee should preserve options and taxpayer funds. The committee then reviewed its report to LRC, including changes related to infrastructure purchases and water asset management technology, and agreed to submit the report without a committee vote. The chair announced the next meeting would be in January, with no December meeting scheduled, and the committee adjourned.
FL
Florida 2026 4th Special Session
February 12, 2026 - 12:30 PM
Transcript Highlights:
- So there are two primary reporting mechanisms: the annual financial audit and the annual financial report
- Under Florida law, counties and certain cities must complete an annual independent financial audit within
- Counties and certain cities must complete an annual independent financial audit within nine months of
- AFR, the annual financial report, is not an audit.
- could hit that link and it's going to take it to EDR, it's going to take it to the Joint Legislative Audit
Summary:
The State Administration Budget Subcommittee met with a quorum and considered three bills. HB 1221, the Department of Financial Services agency package, was presented as a streamlining and modernization bill covering the My Safe Florida Home Program, unclaimed property, and the state’s new PALM accounting system. Two amendments were adopted: one restoring the current $15 million cap DFS may retain in the unclaimed property trust fund and another making conforming changes to replace references to FLAIR with PALM. The bill was supported by public witnesses and was reported favorably after a unanimous roll call vote.
The committee then heard HB 1291, dealing with the Florida Birth-Related Neurological Injury Compensation Association (NICA). The sponsor explained that the bill was intended to address concerns that NICA could fall below actuarially sound funding in the 2027-2028 fiscal year and that current law lacks clear triggers for funding remedies. An amendment was adopted that removed the bill’s fiscal impact and preserved a $20 million reserve. NICA representatives spoke in support, and the amended bill was reported favorably by unanimous vote.
Finally, the committee took up CSHB 1329, which would modernize local government budget transparency by requiring budgets to be posted 14 days before hearings, retained online for five years, and made searchable and accessible, while also requiring a 10% budget-cutting exercise before adoption. Local government groups and the CFO’s office discussed costs and suggested that the EDR portal may be a better centralized way to present the data, especially for smaller jurisdictions. Members generally supported the transparency goal but raised concerns about implementation costs; the sponsor said the bill was still being refined. The bill was reported favorably on a mostly party-line vote, with one member voting no for now. The meeting then adjourned after the chair noted submission of the FY 2026-27 budget recommendation.
NH
New Hampshire 2025 Regular Session
House Finance Division II (03/05/2025)
Transcript Highlights:
- We continue to perform and continue to do more with less.
- We continue to perform and continue to do more with less.
- We continue to perform and continue to do more with less.
- We continue to perform and continue to do more with less.
- to local communities it the performance to local communities it the performance um<04:47:33.958>
Summary:
The committee met with New Hampshire DOT Commissioner Bill Cass and Finance Director Danielle Shandra to review the agency’s FY 2026 budget. Cass gave a high-level overview of DOT’s mission, organization, funding structure, and staffing trends, noting the agency has about 650 employees across five divisions. He said the Governor’s recommended FY 2026 budget totals $95.99 million, essentially flat from FY 2025, with funding primarily from Turnpike funds, Highway funds, federal sources, and a small General Fund share for non-highway units. Members asked about how Turnpike and Highway funds are treated in state accounting, and DOT explained that while they are enterprise funds restricted to their purposes, they are considered unrestricted from the statewide perspective and are appropriated through the budget process.
A major topic was staffing and budget targets. DOT said its full-time staffing level has remained relatively flat since 2014 even as vehicle miles traveled increased and vacancies rose. To meet budget targets, the department unfunded seven permanent positions and nine temporary full-time positions, and later noted additional reductions in Finance, including the elimination of two full-time positions, reduced print shop equipment purchases, and deeper cuts to overtime, temporary help, equipment, and supplies in FY 2027. DOT also explained that it shifted funding for one unmanned aerial system position from General Funds to Highway Funds, saying the change was workable because the position supports highway-related work and federal-aid-eligible activities.
Members asked for clarification on the state transit operating match, and DOT explained that the Legislature had previously provided about $1.8 million annually in General Funds to help local transit agencies meet federal match requirements, but that funding was not included in this budget. DOT said that could reduce the ability to draw down some federal transit funds, though the impact may not be immediate because those funds can be used over several years. The department also described its unmanned aerial system program, saying it has been used for about five years for mapping, survey work, construction oversight, and storm damage assessment, and that it now has about five drones and two full-time positions supporting the program. DOT said it is expanding cross-training so more employees can operate drones without adding positions. No votes or formal actions were taken in the portion provided.
MD
Transcript Highlights:
- Ray's audits included financial management practices, audits of local school systems, and audits for
- which he helped draft OLA guidance for future audits.
- Bakana was involved in a wide range of audits and most recently was responsible for audit of the Department
- was responsible for audit of the was responsible for audit of the Department<00:12:57.440>
of < - Uh according to Hopkins own audited Uh according to Hopkins own audited financial<01:04:41.680><
Summary:
The Senate convened with 42 members present and a quorum, opened with an invocation by Pastor Jaylen Robinson, and recognized several guests and honorees. Early floor remarks included a welcome to students from Forest Oak Middle School, a young Senate shadow from Woodlawn High School, and guests from Charles H. Flowers High School. The chamber also noted a doctor of the day and announced that panoramic photos in the Senate lounge were available for order by March 27, with eye exams available in the State House.
The main legislative business was Senate Bill 283, the President’s Maryland Consolidated Capital Bond Loan of 2026. The Senate Budget and Taxation Committee presented 291 amendments, described as funding priorities for jobs, infrastructure, and reliability while staying within debt affordability limits. The amendments covered school construction, natural resources, higher education, housing, Maryland Environmental Service, miscellaneous grants, local Senate bond initiatives, jails and detention centers, and pre-authorizations for fiscal 2028. Four amendments were separated for individual roll calls: 30, 35, 46, and 241, all of which were adopted. The remaining committee amendments were adopted without objection, and the favorable committee report as amended was then taken up.
During debate on the capital budget amendments, one senator raised concerns about the bill and the difficulty of tracking the amendments on the electronic system, prompting discussion about technical issues and the availability of the documents on the website and in paper form. The chair said the committee had been working on the bill for months and urged the body to proceed. A question was raised about Amendment 264, which deauthorized a Willing Helper Society renovation project in Charles County; the chair explained the money had not been spent, was about to expire, and was repurposed to a Boys and Girls Club of Southern Maryland project to keep the funding in Charles County.
NH
New Hampshire 2025 Regular Session
House Science, Technology and Energy (02/04/2025)
Science, Technology and Energy
Transcript Highlights:
- He did not think that would be a challenge. audit that check that I mean it it would audit that check
- <01:20:33.679>
replacement contractors performing replacement contractors performing replacement - We wouldn't be going out and doing field audits of these entities, I presume, because of the expense
- essentially what you if you or do audits essentially what you if you were<01:34:22.880>
to <01 - <01:34:52.320>
of <01:34:52.600>these you know doing field audits of these you know
MN
Minnesota 2025-2026 Regular Session
House Judiciary Finance and Civil Law Committee 3/12/26
Judiciary Finance and Civil Law
Transcript Highlights:
- ><00:10:36.000>
where <00:10:36.240>there's <00:10:36.399>an <00:10:36.640>audit - <00:10:36.959>
trail Docu Sign where there's an audit trail Docu Sign where there's an audit - When that occurs, they are performing functions that resemble judicial authority without the constitutional
- straining, so that would be my one cautionary as to maybe what they do order and how that's being performed
Keywords:
electronic signatures, estate planning, uniform law, legal documents, Minnesota statutes, open meeting law, transparency, public engagement, social media, government accountability, parenting consultant, parenting time, custody, family court, family law, neutral third party, alternative dispute resolution, child custody, visitation, parenting coordinator
FL
Transcript Highlights:
- I would like to present a Senate resolution this morning recognizing the outstanding performance of Indiana
- foreign nationals, and replacement of the existing post-election machine recount and machine recount audit
- Senator Davis: Going into the bill, there is, let's talk about the audit. There, that part is out.
- And back in 2023, following a particularly damning audit that occurred in Jalak with incredible amounts
- there are certain prohibited places for ticketed university sporting events, concerts with similar performances
Summary:
The Senate convened with a quorum, opened with prayer and the Pledge of Allegiance, and included several member introductions recognizing guests, interns, firefighters, and a doctor of the day. The chamber then moved to the special order calendar and began taking up a series of bills, often substituting House companions for Senate measures before final passage. The first major bill, health care patient protection, required hospitals with emergency departments to adopt pediatric emergency care policies, training, a pediatric emergency care coordinator, and readiness assessments; it passed 36-0. A public records bill protecting victim identities and temporarily exempting the name of a law enforcement officer who is a victim also passed after questions about access for victims of police misconduct, with a 33-4 vote.
The Senate next approved a local government cybersecurity bill creating a state-administered program through Florida Digital Service to help counties and cities strengthen cyber defenses, with priority for rural and fiscally constrained governments; after amendments, it passed 37-0. A clerks of court bill allowing clerks to retain all revenue above projections and, through a House amendment, revising legal notice and traffic citation distribution provisions, passed 38-0 despite debate over impacts on municipalities and law enforcement. The chamber also passed a trademark modernization bill and a septic system permit bill intended to reduce delays for builders; the septic bill was amended to align the House and Senate versions and passed 38-0.
The longest and most contested item was the elections bill, which updated citizenship verification procedures using REAL ID and state databases, changed candidate qualification rules, and altered election administration provisions. Numerous amendments were offered and rejected, including proposals to exempt certain seniors, preserve student and retirement-center IDs, allow attestations in place of documentary proof of citizenship, and require human review over automated systems. One amendment to delay implementation until July 1, 2027, was also debated. The transcript ends while debate is still underway on the elections measure, with no final vote shown in the excerpt.
KY
Kentucky 2026 Regular Session
House Legislative Session Day 43 (3-10-26)
Kentucky House Floor Meeting
HI
Hawaii 2025 Regular Session
PSM, PSM Public Hearings 02-03-2025
Transcript Highlights:
- The FBI also coordinates with the State UCR program to audit the police department’s crime reporting
- The FBI also coordinates with the State UCR program to audit the police department’s crime reporting
- The FBI also coordinates with the State UCR program to audit the police department’s crime reporting
- The FBI also coordinates with the State UCR program to audit the police department’s crime reporting
- The FBI also coordinates with the State UCR program to audit the police department’s crime reporting
Summary:
The Senate Committee on Public Safety and Military Affairs met on its 3:15 p.m. reconsideration and hearing agenda. The committee first reconsidered SB 1379 on emergency preparedness and voted to pass it with amendments. The amendments would require HEMA to submit a report to the Legislature on a community readiness centers plan, including public and private sites, funding sources, partnerships, stakeholder coordination, and projected annual funding, due 20 days before the 2026 Legislature convenes. The committee also made technical and fiscal-related changes, including blanking out certain amounts in the bill and committee report while retaining recommended amounts there, and changing the effective date language. The committee then voted unanimously to adopt the amended recommendation.
The committee heard SB 1364, which makes emergency appropriations for law enforcement personnel costs. The Department of Budget and Finance supported the bill but said the figures in oral testimony would be slightly higher than those in written testimony and that updated numbers would be emailed later in the week. Because the exact figures were not yet available, the chair deferred decision-making to February 7, 2025. The committee also heard SB 1451 on critical infrastructure, SB 1452 on the Uniform Controlled Substances Act, SB 1149 on hate crimes reporting, SB 1321 on the Hawaii Correctional System Oversight Commission, and SB 1341 on energy industry information reporting.
For SB 1451, testimony was split, with support from state law enforcement and opposition from the Public First Law Center, which argued the information was already protected under existing law; the committee later adopted a motion to pass the bill with amendments, including a narrower definition of critical infrastructure information and a revised effective date. SB 1452 received support from law enforcement and prosecutors, with a requested cleanup amendment to correct a federal drug-name spelling issue; decision-making was postponed to allow the department to provide language. SB 1149 drew substantial testimony both for and against; supporters emphasized better hate-crime data collection and transparency, while opponents raised concerns about definitions and free speech. The committee adopted amendments and passed the bill, with the chair summarizing the move from the older UCR system to NIBRS and noting a public dashboard expected by September 30, 2025. SB 1321 was passed with amendments shortening the oversight coordinator term from four years to three years, though one senator voted with reservations in favor of a longer term. SB 1341 was passed as is after brief support testimony, and the committee adjourned after completing the agenda.
MN
Transcript Highlights:
- that second one um through audits that second one um through audits through<00:10:13.200>
collections - New corporate franchise tax division pass-through audit. Partnerships are becoming more complex.
- New corporate franchise tax division pass-through audit. Partnerships are becoming more complex.
- <01:27:46.480>
uh division pass through audit uh division pass through audit uh Partnerships - representatively so as far as this audit representatively so as far as this audit unit<01:29:34.480
WY
Wyoming 2026 Regular Session
Senate Minerals, Business & Economic Development Committee, February 13, 2026
Minerals, Business & Economic Development
Transcript Highlights:
- Structured digital workflows, defined access controls, audit histories, and written retention policies
- to state the retention of personal data necessary for pending or reasonable anticipated litigation, audit
- Structured digital workflows, defined access controls, and audit histories and written retention policies
- to state the retention of personal data necessary for pending or reasonable anticipated litigation, audit
- to state the retention of personal data necessary for pending or reasonable anticipated litigation, audit
Keywords:
data privacy, government accountability, personal data, data retention, resident rights, stable token, liquidity, trust account, Wyoming, fund distribution, financial regulation, state commission, decentralized, nonprofit association, merger, conversion, liability, membership, governance, indemnification
CA
Transcript Highlights:
- matter, and that is why I am having a report passed out to you from the Transparency Foundation, an audit
- For example, in the audit, Sacramento County rejected point. 23% of ballots because the signature didn't
- AB 25 mandates audits of sampling will give continued legitimate and phantom voters election results.
- It's audit- audited audit plan would eviscerate vote-by-mail access in entire counties based on poorly
- I would like to point out the reason why we came here with evidence and an audit, documented facts about
AR
Transcript Highlights:
- Rule C is the recovery audit contractor exemption rule.
- It is a state plan amendment that we put in with CMS to exempt us from the recovery audit contractor
- Recovery audit contractors are contractors that are used by Medicaid and Medicare programs to review
- Recovery audit contractors are contractors that are used by Medicaid and Medicare programs to review
- upper-level accounting hours, and within those hours you have to get certain core requirements like tax and audit
Summary:
The Administrative Rules Subcommittee met to review a series of agency rules and related requests. The Department of Corrections and Post-Prison Transfer Board reported quarterly updates and had no questions, so both were filed. The Department of Commerce sought repeal of rules tied to the minority and women-owned business enterprise programs and the Consolidated Incentives Act, explaining the rules were repealed by implication or duplicative of statute; all were reviewed and approved. The Insurance Department presented a new rule implementing Act 426 of 2025 for online marketplace guarantee providers, using Airbnb-style host damage protection as an example, and it was approved. The Department of Education updated the Arkansas Adult Diploma Program rule to reflect statutory payment amounts for milestones and diplomas, and it was approved. DFA presented a rule creating a reporting method for the Arkansas rice beer and sake excise tax credit; members asked about verification of Arkansas rice use, and the rule was approved. DHS presented a SNAP rule implementing federal changes to work requirements and energy assistance counting, including raising the able-bodied adult without dependents age limit to 64 and removing some exemptions; it was approved after questions about terminology and waiver-related issues.
The committee also approved DHS Medicaid rules allowing rehab hospitals to bill for psychiatric units and exempting Arkansas from the federal recovery audit contractor requirement, citing other program integrity measures already in place. The State Board of Public Accountancy, under Labor and Licensing, presented rules implementing Act 428 of 2025, including a new CPA licensure pathway with a bachelor’s degree plus two years’ experience, substantial equivalency for out-of-state CPAs, and removal of the government not-for-profit accounting requirement; despite some negative comments, both rules were approved. The committee then granted the Department of Education’s request to be excluded from certain reporting requirements, and approved its request to retain all 18 Division of Public School Academic Facilities and Transportation rules under Act 781 review. Remaining outstanding 2023-session rulemaking and monthly updates were noted in packets with no questions, and the meeting adjourned.
MD
Transcript Highlights:
- House Bill 1364 requires a center where mammography testing is performed to include in a screening results
- <00:06:35.240>
is center where mammography testing is center where mammography testing is performed - to include in a screening performed to include in a screening results<00:06:37.800>
letter <00 - House Bill 483, Delegate Wollacott, Miscellaneous Regulation Charitable Organizations Audit and Review
- House Bill 483, Delegate Wollacott, Miscellaneous Regulation Charitable Organizations Audit and Review
Summary:
The Senate reconvened with a quorum present and proceeded through a series of committee reports and floor actions, mostly on House bills. Several measures were advanced without opposition, often after brief floor explanations and unanimous adoption of committee amendments. Topics included behavioral health rate-setting modernization (HB 772), expedited Medicaid eligibility for relocated individuals with developmental disabilities (HB 1015), perinatal behavioral health screening and coverage (HB 1118), mammogram notices about breast arterial calcification (HB 1364), menopause provider training and coverage (HB 1365), cannabis licensing and training changes (HB 622), cemetery sale and transfer oversight (HB 892), travel services insurance requirements (HB 994), cash transaction rounding authorization (HB 1026), specie as legal tender (HB 1312), menstrual hygiene product ingredient labeling (HB 1357), health care quality reporting and a health centralization commission (HB 1372), special pediatric hospital transfer and review procedures (HB 1376), telehealth continuity of care for out-of-state counselors (HB 1483), and child placement protections for unlicensed settings and pediatric overstay patients (HB 1559). Most of these bills were ordered passed for third reading after the chamber adopted the committee amendments and favorable reports.
The Senate also considered environmental and consumer-related measures. HB 146 would delay implementation dates for onsite wastewater system regulation and licensing requirements, while striking provisions on inspections and pumping for rental properties and sales. HB 254, a Department of Natural Resources bill, was described as facilitating community engagement in planning and development of departmental projects. HB 969 on retail electric vehicle fuel sales and charging equipment requirements was also taken up and reported favorably. In each of these cases, members noted no committee opposition and no fiscal impact, and the bills were advanced.
Two bills were set aside rather than immediately acted on. HB 1037, concerning a Public Service Commission study on broadband and voice over internet protocol service, was special ordered until Friday at the request of a senator. HB 1312, the specie/legal tender bill, prompted questions about the definition of specie and was also special ordered for consideration the next morning. No roll-call votes were recorded in the excerpt; actions were taken by unanimous consent on amendments and committee reports, with multiple bills ordered to third reading.
MN
Minnesota 2025 1st Special Session
House Elections Finance and Government Operations Committee 4/2/25
Elections Finance and Government Operations
Transcript Highlights:
- So this bill allows us to modify this and to clean up the language to allow townships to do the audit
- So this bill allows us to modify this and to clean up the language to allow townships to do the audit
- What this bill does is clean up the language to allow townships to do the audit every five years, and
- We work them through our Audit and Reporting Group, which is a group of public and private auditors,
- most of the big private auditors that work on audits in Minnesota, local government officials, and we
AZ
Arizona 2026 Regular Session
03/23/2026 - House Public Safety & Law Enforcement
Public Safety & Law Enforcement
Transcript Highlights:
- career suffer from the trauma or the significant trauma from PTSD that would make them unable to perform
- career suffer from the trauma or the significant trauma from PTSD that would make them unable to perform
- Reporting on expenditures, audit reviews, repayment of unused or misused funds?
Keywords:
appropriation, public safety, Yuma County, funding exemption, family advocacy center, firefighters, occupational disease, workers compensation, cancer presumption, police officers, hazardous duty, SB1270, Arizona retirement system, public safety personnel, defined contribution plan, correctional officers, corrections officers, retirement contributions, supplemental contributions, retention incentive
TX
Transcript Highlights:
- To be qualifying, it has to have an audited paid subscriber base, be in operation for at least 3 years
- coordination, and communication with the goal of enhancing the state's demand side and energy efficiency performance
- The power plant winterization mandated by the legislature has improved the performance of Texas's generating
Bills:
HB 1951, HB 2715, HB 3092, HB 3237, HB 3278, HB 3511, HB 3592, HB 3675, HB 3778, HB 3782, HB 3826, HB 3970, HB 4016, HB 4049, HB 4341, HB 4344, HB 4406, HB 4427
Keywords:
collective bargaining, public works, government contracts, labor agreements, state funding, removal from office, political subdivisions, local government, judicial proceedings, administrative judicial region, electric transmission, public convenience, landowner consent, utility regulation, energy infrastructure, energy consumption, higher education, governmental entities, sustainability, electricity reduction
MN
Minnesota 2025-2026 Regular Session
Committee on Human Services - 03/11/26
Health and Human Services
Transcript Highlights:
- It doesn't get done and audit reports are a great example.
- It doesn't get done and audit reports are a great example.
- It doesn't get done and audit reports are a great example.
- It doesn't get done and audit reports are a great example.
- Audit reports are a great example.
CO
Colorado 2026 Regular Session
Colorado House 2026 Legislative Day 056 Mar 11th, 2026
Colorado House Floor Meeting
Transcript Highlights:
- <01:22:02.320>
government remains non-audited government remains non-audited government organization - House Bill 1191 came from the audit committee. This is a confirming bill.
- references to the audit requirement. references to the audit requirement.
- 02.480>
at <03:02:02.680>the legislative audit committee at the legislative audit committee - <03:02:28.320>
This if the fund would be audited. This if the fund would be audited.
Summary:
The House convened with a quorum, approved the journal from March 9, 2026, and made several announcements about committee meetings and visiting student groups. Members also moved out of order to consider Senate Joint Resolution 11, which designates a portion of U.S. Highway 34 in memory of Sergeant John Jack Thurman. Supportive remarks highlighted Thurman’s Marine Corps service at Iwo Jima and his later work in Colorado. The resolution passed unanimously, 61-0, with four excused.
The chamber then took up third-reading bills. House Bill 1213, continuing the Biomass Utilization Grant Program, and House Bill 1185, continuing the Cold Case Task Force and updating its sunset review, both passed 61-0. Senate Bill 7, allowing terminally ill patients to use medical marijuana in health facilities, drew supportive remarks about patient choice and district support and passed 49-12 with four excused.
House Bill 1137, concerning requirements for campaign consultants, prompted extended debate. Supporters argued it would address conflicts of interest and protect candidates from unethical consulting practices, while opponents said the issue should be handled by contract rather than law and warned against further regulation. The bill failed on third reading, 26-35, with four excused. The House then moved to Senate Bill 1 on housing policy; the transcript cuts off during debate, with concerns raised about housing shortages, vacancies, and the risk of a housing bubble.
MN
Minnesota 2025-2026 Regular Session
Office of Inspector General delete-all amendment 2/19/26
Minnesota House Floor Meeting
Transcript Highlights:
- governor must ultimately appoint the OIG, a bipartisan group of legislators modeled after the Legislative Audit
- governor must ultimately appoint the OIG, a bipartisan group of legislators modeled after the Legislative Audit
of <00:08:16.800>each And it would assist agencies in securing specialized internal audit- And it would assist agencies in securing specialized<00:08:52.160>
internal <00:08:52.720>audit - , specialized internal audit, specialized internal audit, investigation,<00:08:54.160>
or <