No one ever says, "I wish I could be on the church audit committee." Yet auditors play essential role in congregational life. Financial accountability is a critical role in ministry, and it can help people follow appropriate procedures when they know they will be held accountable. In addition, people are more likely to give when they know proper safeguards are in place. Conducting Church Audits is a useful book by Dr. Jeremy Odom not only for internal auditors but also for church boards and finance boards.