My idea would be to allow only financial level auditing where it is necessary and prohibit auditing of non-financial activities (controlling who may be involved in the research, restricting the type of knowledge used, restricting use of products to be researched to specific ones, etc). Of course, you'd want to make sure the money was not misused or misappropriated. I get that reason for financial auditing and management practices. As far as some of these other aspects though, I would prohibit a donors ability to constrain the research team to only specific things to research though such as only doing research on something the donor owns the patent to for example (AKA Gates, Fauci, etc). If we only had people in congress who had this same idea, we wouldn't be in such a mess that patent monopolies have gotten us into.