Charity audit is an audit of stewardship and there is a significant bias towards the finances of the charity and therefore interaction with the head of finance or equivalent. In the current environment, trustees must be accountable and a greater openness is required. All those with an involvement in a charity, ie, stakeholders, be they donors, creditors, grantees, trustees, employees, etc, have the right to expect that the resources entrusted to the charity are being used cost effectively. It must therefore be part of the audit to ensure that this happens.