Pursuant to State law, the Florida Auditor General conducts, among other types of engagements, financial statement, Federal awards, and operational audits of various entities, including State agencies, universities, colleges, district school boards, and local governments. This presentation will provide an overview of the State government operational audits conducted by the Florida Auditor General and will discuss the overall objectives of an operational audit. The presentation will focus on and describe how various data analysis techniques aid auditors in identifying audit risks and in addressing how such risks can be mitigated to achieve the audit objectives. Data analysis techniques to be discussed include data sifting, data matching, and trend analyses.