Indiana Code Title 27. Insurance § 27-9-3-47

Sec. 47. The Marion County circuit court may, as the court considers desirable, cause audits to be made of the books of the commissioner relating to any receivership established under IC 27-9, and a report of each audit must be filed with the commissioner and with the court.  The books, records, and other documents of the receivership must be made available to the auditor at any time without notice.  The expense of each audit shall be considered a cost of the administration of the receivership.