Hi, It is not a requirement to have more than one person, although many groups do have some sort of audit committee that would include a board member and other volunteers. Some groups go outside and hire a professional auditor -- but that would typiclally be the case for a very large PTO.
This article gives a great overview of how to do an audit:
Also, you mention that you are looking for forms. We have 3 auditing files (two on guidelines) in our File Exchange that you can find here.
Good luck!
Rose C.
Community Manager
- Rose H
Links in this post:
overview of how to do an audit: : https:/classic.ptotoday.com//pto-today-articles/article/396-annual-audit-how-and-why