A Survey of the Auditing Practices of Churches in the South Hampton Roads Area of Virginia

ABSTRACT The primary objective of this study was to determine if there was any relationship between the auditing practices of a church and the size of its membership, amount of the budget, and age. As part of this study a questionnaire was sent to a random sample of 224 churches in the South Hampton Roads area of Virginia. Usable replies were received from 81 churches and synagogues representing a response rate of 36 percent. Based upon the survey results approximately 84% of the responding churches were audited. As in for-profit businesses, the larger churches were more likely to have been audited. Of the churches that were audited, either internally or externally, three-fourths were required to have been audited. Only about 56% of the churches that were audited had utilized a written list of audit procedures and around 71% had received formal audit reports.