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Financial auditors perform audits of state agencies and universities in conformance with professional auditing standards adopted by the American Institute of Certified Public Accountants and the standards issued by the United States Government Accountability Office. These audits are intended to assess the stewardship of public officials and to instill public confidence in government.  In addition, information technology auditors and professionals analyze computer systems at government agencies to ensure data integrity and security as well as provide necessary data analysis assistance and support.

Approximately 55% of the employees who perform financial audit services are certified public accountants. The auditors operate from the main office in Baton Rouge and the area office in New Orleans, with staff also located in Alexandria, Lafayette, Monroe, and Shreveport.

Minimum Qualifications for Financial Audit and Advisory Services Positions

  1. A baccalaureate degree in accounting from an accredited college or university with sufficient hours, or a written commitment to obtain the necessary hours, to take the Certified Public Accountant examination in Louisiana.
  2. A baccalaureate degree (other than accounting) from an accredited college or university with sufficient hours to take the Certified Public Accountant examination in Louisiana.
  3. Possess certification as a Certified Public Accountant.
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Ernie Summerville

Assistant Legislative Auditor and

Director of Financial Audit Services


1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3931 Phone
225-339-4113 Fax

Performance audits are designed to address specific objectives regarding economy, efficiency, and effectiveness of programs, functions, and activities of state agencies. The audits are conducted by employees based in Baton Rouge who have advanced degrees in a variety of backgrounds, including accounting, public administration, law, and business administration. The Louisiana Performance Audit Program is established under Louisiana Revised Statutes 24:522 to provide the legislature with evaluation and audit of the functions and activities of the agencies of state governments as well as directing the office to conduct at least one performance audit of each of the 20 executive branch departments over a seven-year period. In addition, the Legislature may request that we conduct a performance audit on a particular agency or in response to a particular issue or problem.

Minimum Qualifications for Performance Audit Positions

  1. A bachelor’s degree from an accredited university, plus
  2. Advanced degree from an accredited college or university in such fields as accounting, business administration, communications, computer science, economics, finance, government, law, management, political science, public administration, psychology, sociology, and other qualitative or quantitative analysis and research fields.

    -- OR --

    Certification as a Certified Public Accountant or certification as a Certified Internal Auditor.
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Karen Leblanc, MSW, CIA, CGAP

Assistant Legislative Auditor and

Director of Performance Audit Services


1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3950 Phone
225-339-3870 Fax

Investigative auditors gather evidence regarding fraudulent or abusive activity affecting governmental entities. Their audits are designed to detect and deter the misappropriation of public assets and to reduce future fraud risks. Employees who conduct investigative audits have degrees in accounting or advanced degrees with at least 15 hours in accounting. Investigative auditors are based in Baton Rouge but travel throughout the state to respond to allegations.

Minimum Qualifications for Investigative Audit Positions

  1. A baccalaureate degree in accounting from a recognized college or university with sufficient hours to take the Certified Public Accountant examination in Louisiana.
  2. A baccalaureate degree (other than accounting) with sufficient hours to take the Certified Public Accountant examination in Louisiana.
  3. Possess certification as a Certified Public Accountant.
  4. Possess a master’s degree from a recognized college or university with at least 15 hours in accounting.
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Roger Harris, J.D., CCEP

Assistant Legislative Auditor and

Director of Investigative Audit


1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3851 Phone
225-339-3987 Fax

Recovery Assistance auditors ensure that federal disaster recovery funds granted to the state are expended in accordance with federal and state laws, rules and regulations. The Recovery Assistance staff operates from the main office in Baton Rouge.

Minimum Qualifications for Recovery Assistance Audit Position

  1. A baccalaureate degree from an accredited college or university with sufficient hours to take the Certified Public Accountant examination in Louisiana.
  2. Possess certification as a Certified Public Accountant.
  3. Possess a master’s degree from an accredited college or university with at least 12 hours of accounting.
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John Morehead, CPA

Assistant Legislative Auditor

Director of Recovery Assistance Services


1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3965 Phone
225-339-3988 Fax

This is a highly responsible computer information audit risk function for the Legislative Auditor. The work involves planning, conducting and reporting on general and application Information Technology (IT) control reviews involving virtually all kinds of computers from the smallest PC to the largest mainframe. The position requires a working knowledge of IT auditing techniques, IT criteria and standards on good practices, and other technical matters, as well as generally accepted accounting principals (GAAP), and generally accepted auditing standards (GAAS).

Minimum Qualifications for Information Technology Audit Position

A baccalaureate degree in accounting, IT (various IT-related degrees are acceptable), or other degree with IT work experience, with at least 6 hours of accounting, from an accredited college or university with sufficient hours, or a written commitment to obtain the necessary hours, to take either the CISA, CISSP, or CPA examination.