military clubs are audited monthly by a board which is composed of personnel not connected with the. this audit board is appointed by the commanding officer and, unlike auditors of civilian clubs, also takes and verifies the monthly inventories. military clubs require skilled professional management because, as is often the case in civilian clubs, the ruling authority may know nothing of the complexities of the business. their managers, however, do not have quite the freedom of operation that the equity club and other civilian managers have.