The audit determined that the ads, commonly called issue ads, should have been counted under spending limits imposed on the President's campaign.

But the audit determined that Dr. Benjamin Hooks, the N.A.A.C.P.'s executive from 1977 to 1993, apparently used $5,000 for personal travel expenses.

A continuing audit of the university's books determined the total to be $1.3 million, Sgt. Stephen Foley, a spokesman for the Morris County Prosecutor's office, said yesterday.

She was fired after an audit by a private accounting firm determined that the missing money was taken from a $2.9 million fund intended to rehabilitate a camp.

First, it conducts an audit of billing practices to determine if they are being done correctly.

Under the agreement, the department will suspend future payments of more than $800 million, in addition to the $278 million paid to the company, Nelnet, until an audit determines whether the company was eligible for the money.

An audit of backup processes determines if (a) they are effective, and (b) if they are actually being implemented by the involved personnel.

"Nike's goal is to reach a point where labor practices can be tested and verified in much the same manner that financial audits determine a company's compliance with generally accepted accounting principles."

The audit determined that 80 percent of the workers had found jobs within a year after completing the trade adjustment program.

He also said an audit paid for by Housing Works had determined that the city's audit was seriously flawed and misleading.