Elaine Silva is an Audit and Professional Development Manager at the Office of the State Auditor (OSA). Following Generally Accepted Government Auditing Standards (GAGAS), she manages several performance audits focusing on economy and effectiveness objectives. She has worked on audits that were referred to the Massachusetts Attorney General’s Office or local district attorneys’ offices, with some of those audits resulting in restitution to the Commonwealth. In addition to audits, she manages OSA’s professional development team, which oversees auditor career paths, the mentorship program, the training committee, and internal training sessions. Elaine has been a member of the AGA for over 20 years and also serves on the board of the New England Intergovernmental Audit Forum.