California Code, Government Code - GOV § 8543

(a) There is hereby created in state government the California State Auditor's Office under the direction of the Milton Marks “Little Hoover” Commission on California State Government Organization and Economy.  In order to be free of organizational impairments to independence, the office shall be independent of the executive branch and legislative control.

(b) Notwithstanding any other law, any reference to the “Bureau of State Audits” or “bureau,” as used in a context to refer to the Bureau of State Audits, shall be deemed to refer to the “California State Auditor's Office,” and any reference to the “State Auditor” or “auditor,” as used in a context to refer to the “State Auditor,” shall be deemed to refer to the “California State Auditor.”