The State Auditor is a constitutionally established position within Colorado's Legislative Branch. The General Assembly appoints the State Auditor, without regard to political affiliation, to serve a 5-year term. The State Auditor must be a Certified Public Accountant licensed to practice in Colorado.
Section 2-3-103, C.R.S., grants the State Auditor broad authority to conduct performance, financial, and IT audits of all state departments and agencies, public colleges and universities, the Judicial Branch, most special purpose authorities, any state entity designated as an enterprise, and other political subdivisions as required by law. The State Auditor also has responsibility for ensuring local governments' compliance with the Local Government Audit Law.
The State Auditor oversees the Office of the State Auditor (OSA), which comprises approximately 72 nonpartisan staff who perform audits and other activites in support of the State Auditor's constitutional and statutory responsibilities. Collectively, the OSA's auditors possess nearly 360 years of auditing experience. The OSA's auditors are highly educated; many auditors hold advanced degrees, such as master's degrees, law degrees, and Ph.D.s. Additionally, 39 percent of the OSA's auditors hold professional licenses and certifications, including:
- Certified Public Accountant
- Certified Fraud Examiner
- Certified Global Management Accountant
- Certified Government Auditing Professional
- Certified Government Finance Officer
- Certified Government Financial Manager
- Certified Information Systems Auditor
- Certified Information Security Manager
- Certified Information Technology Professional
- Certified Internal Auditor
- Certification in Risk and Information Systems Control
- Certification in Risk Management Assurance