Archer, the link I gave you above clearly shows that BOTH the BOG and the Fed District banks are audited.

Federal Reserve does pay its profits to the Treasury, and those payments are classified as governmental receipts, or revenue, in the federal budget. For 2007 to see this payment, look at the FRB Combined Financial Statement and shaded area marked FRB Combined Statement of Income. Under the Heading Distribution of Comprehensive Income is Payments to US Treasury, which totals $34.6 billion for 2007.

The Fed is audited both by the GAO and Deloitte & Touche. You can see the date and full audit results here: http://www.federalreserve.gov/boarddocs/rptcongress/annual07/default.htm The Fed doesn't own the gold at Ft Knox to begin with. It is owned by the US Treasury Department.