Audit Mandate
As per C&AG’s (Duties, Power and Conditions of services) Act, 1971:
- Audit of Missions/Posts, under section 13 and 16.
- Units of PSUs, under section 19 (1).
Audit of units of PSUs are done on behalf of their Principal Auditors in India.
Audit Planning
Process of Audit Execution
Audit Products:
The Audit products primarily associated with this office are Audit Observations, Inspection Reports (IRs), Management letters, Draft Paragraphs.
In the course of audit, requisitions, audit enquiries, audit observations are issued and based on the replies of the auditee units, Inspection Report (IR) is issued. Apart from this, at times, draft Management letters are also issued to the auditee units, as necessary, to emphasise on such irregularities, which were not considered to be included as a part of the IR but are required to be brought to the notice of the higher management.
Audit Reporting:
The IR is issued to the auditee entity (Missions/Posts/PSUs/etc.) and also to the administrative Ministry. In respect of the overseas units of the PSUs, the IR is issued to the unit and also reported to the Principal Auditor in IA&AD.
