Good accounting records and good stewardship go hand in hand," says Ken Mierzwinski, CPA, Managing Partner, at KPM Accounting & Management Solutions. https://www.kpmcpas.com "Your church is the trustee for the money it receives — handle it carefully."A financial audit is an examination of a church’s financial records and reporting activities. The auditor will check for accuracy and full representation of financial activities and claims. Every church should audit its finances as an approach of transparency to the church family.External audits are done by an independent auditor who has no prejudice with the church and can review procedures with maximum objectivity. Since an external audit is a professional service contracted with a qualified auditor, it involves a cost.Sometimes a change in staff leadership requires an audit. If there has been a change in either senior pastor or the position with the most financial control (church administrator, finance assistant or church treasurer), then it is good procedure to have an audit performed. Most staff departures are not due to illegal purposes. But, if there has been an unexpected change in staff, an audit may be necessary to determine that the departure wasn’t due to a fraud being carried out.Psalm 115:16 says, “The heavens are the Lord’s heavens, but the earth he has given to human beings.” In 1 Corinthians 4:2, Paul reminds us that “it is required of stewards that they be found trustworthy.” An audit is a necessary discipline of making sure God’s business is being done with honesty and transparency.Contact: Kenneth (Ken) Mierzwinski, CPA, kpmcpas.kenm@pm.me, (415) 819-6718.