Introduction

Internal Audit Section

The internal audit function is exercised independently by this section which works directly under Head of the Department through a senior Audit Officer.

The main objective of internal audit is to test check the work done by various Branches and sections of the office with a view to ascertain the extent to which they are (i) following the prescribed procedural rules and regulations; (ii) maintaining various registers that have been prescribed; (iii) submitting various returns on the due date; and (iv) generally functioning as efficient units of the office. This section also checks the quality of audit conducted and comment specifically on this aspect in its reports so that suitable measures may be initiated to improve the quality of work, where necessary.

Its functions are analogous to those of the Principal Director of Inspection. It supplements the work of the Principal Director of Inspection (CAG Hqrs) and also serves as a liaison between him and this office in pursuing the objections raised by him till their final settlement and issuing instructions to ensure that the irregularities pointed out by him do not recur.