Public sector auditing is the process of examining and evaluating the financial records and operations of government entities and organizations that receive public funds. The goal is to ensure accountability, transparency, and compliance with laws and regulations. Auditors assess how effectively resources are used and whether public funds are managed properly. These audits can be conducted by internal auditors within the organization or by external auditors, such as those from the Government Accountability Office or independent firms. Findings from public sector audits help improve government performance and inform citizens about how their tax dollars are being spent.