Indiana Code Title 5. State and Local Administration § 5-11-1-7

Sec. 7. (a) The state examiner shall appoint assistants not exceeding the number required to administer this article.  The assistants are to be known as “field examiners” and are at all times subject to the order and direction of the state examiner.  Field examiners shall inspect and examine accounts of all state agencies, municipalities, and other governmental units, entities, or instrumentalities.

(b) The state examiner may engage or, in accordance with section 24 of this chapter, allow the engagement of private examiners to the extent the state examiner determines necessary to satisfy the requirements of this article.  These examiners are subject to the direction of the state examiner while performing examinations under this article.  The state examiner shall allow the engagement of private examiners for any state college or university subject to examination under this article if the state examiner finds that the private examiner is an independent certified public accountant firm with specific expertise in the financial affairs of educational organizations.  The state examiner shall allow the engagement of private examiners for any development authority in accordance with IC 36-7.5-2-9 or IC 36-7.6-2-14, whichever applies.  These private examiners are subject to the direction of the state examiner while performing examinations under this article.

(c) The state examiner may engage experts to assist the state board of accounts in carrying out its responsibilities under this article.