The main difference between internal and independent audits is that internal audits are conducted by employees of the entity being audited; and, independent audits are conducted by individuals that are not in the employ of the entity being audited. Most of the larger agencies, such as Department of Transportation, Department of Economic Security, Department of Corrections, etc. have an internal audit section. Those agencies that desire internal audit services and do not have an internal audit section, may request those services from the ADOA-GAO. Additionally, ADOA-GAO services include performing internal audits on a rotational basis to help mitigate internal control risks of public monies. (A.R.S. § 35-181.02) The independent auditor for the State of Arizona is the Auditor General. Since this agency is part of the legislative branch, the Auditor General is appointed to a five year term by the Audit Oversight Sub-Committee of the Joint Legislative Budget Committee. The Auditor General is required to conduct his/her audits in accordance with Generally Accepted Auditing Standards as promulgated by the American Institute of Certified Public Accountants. The Auditor General may “contract out” audits.