Auditing Service

An organization that makes a systematic audit of financial records of all organizations in the Seventh-day Adventist body from the local church to the General Conference. From the time the General Conference was organized in 1863, provision was made by the General Conference Executive Committee for the appointment of an auditing committee annually to audit the books of account. As the General Conference grew and its constituent organizations and institutions multiplied, the annual appointment of a committee was superseded by the election of an auditor of the General Conference and associates as required by the increasing volume of work. Each overseas division committee followed the pattern by electing a division auditor and by appointing auditors for the union missions. In North America ea...

From the Seventh-day Adventist Encyclopedia. Published with permission from the Review and Herald Publishing Association.