At the heart of audits is a very deliberate move to identify and mitigate against risk. Unfortunately, there has always been the misconception that is captured aptly by Sir Charles Lyell, 1997 – 1875 that, “An auditor is a man who watches the battle from the safety of the hills and then comes down to bayonet the wounded” This misconstruction could never be further from the truth. It has led the audit process to be viewed with great anxiety, dread, apprehension, and disquiet. A Comptroller Audit is carried out periodically to examine fiscal affairs in states and local governments. They are geared towards guaranteeing fair, justifiable, effective, efficient, and equitable appropriation of…