Which of the following is an objective of auditing?

• A. The court has collected all the money they are supposed to.
• B. Money collected was properly remitted to the appropriate party.
• C. Money and other property is properly accounted for, properly reported, and adequately safeguarded.
• D. Operations conform to laws, rules, and prescribed procedures.

Answer: (C)

Auditing aims to ensure financial integrity by making sure money and other property are properly accounted for, properly reported, and adequately safeguarded. This means records accurately reflect what exists and what happened financially, financial statements are reliable for decision-making and accountability, and internal controls protect assets from loss, theft, or misuse. When these elements are in place, audits can detect errors, deter improper activity, and give management and stakeholders confidence that the court’s finances are being handled correctly. The other options touch on related activities—collecting money, remitting funds, or checking compliance with laws—but they describe specific control tasks or a narrower focus, not the broad objective of ensuring complete, accurate accounting, reporting, and protection of assets.