Illinois Code § 30 ILCS 5/2-13

Financial records-Audit of office.
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(a) The Auditor General shall maintain an accounting system and books
and records relating to the financial transactions of his office. All such
systems, books and records shall comply with the requirements of law
applicable to state agencies in the executive branch.

 
(b) The office of Auditor General shall be audited periodically as
required or ordered by the Commission. The Auditor General, any
Deputy
Auditor General, and all employees of the office of Auditor General are
prohibited from participating in any post audit of the office of Auditor
General, except insofar as their cooperation or assistance may be requested
by the person or firm making the audit.

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