"Perhaps the puzzle some feel can be explained by the reality that each of us has two different channels to God. We have a channel of governance through our prophet and other leaders. This channel, which has to do with doctrine, ordinances, and commandments, results in obedience. We also have a channel of personal testimony, which is direct to God. This has to do with His existence, our relationship to Him, and the truth of His restored gospel. This channel results in knowledge." Elder Dallin H. Oaks Of the Quorum of the Twelve Apostles, April 2008 LDS General Conference, Elder Dallin H. Oaks. Testimony.
Cantwell, Robert W. (May 2007), "Church Auditing Department Report, 2006", Ensign37 (5): 6, http://www.lds.org/ldsorg/v/index.jsp?vgnextoid=2354fccf2b7db010VgnVCM1000004d82620aRCRD&locale=0&sourceId=48fdb5658af22110VgnVCM100000176f620a____&hideNav=1, retrieved 2008-02-22, "The Church Auditing Department has been granted access to all records and systems necessary to evaluate the adequacy of controls over receipts of funds, expenditures, and safeguarding of church assets. The Church Auditing Department is independent of all other church departments and operations, and the staff consists of certified public accountants, certified internal auditors, certified information systems auditors, and other credentialed professionals. Based upon audits performed, the Church Auditing Department is of the opinion that, in all material respects, contributions received, expenditures made, and assets of the church for the year 2006 have been recorded and administered in accordance with appropriate accounting practices, approved budgets, and church policies and procedures."