Okla. Stat. tit. 74, § 74-122: Duty of auditor or auditing company - Examination of

books, records and files - Scope of audit.

The auditor or auditing company so employed or contracted with

is hereby authorized and directed to audit, and it shall be his or

its duty to audit, the books, records, and files and transactions of

the departments mentioned in Section 1 of this act, and to make a

written report thereof to the Governor immediately after the

completion of each said audits. In making said audit, said auditor,

or auditing company, shall have authority to examine all the books,

records and files of said departments, and to trace to any source

where any shortage or maladministration seems probable. The audits

authorized by this act shall cover such periods and relate to such

matters and be of the scope and extent deemed necessary by the

Governor.