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Why is the half-yearly cross-check done by a different AAO?

Audit RulesMSO_AEPara 5.19

Having an independent AAO from a different section ensures objectivity. The reviewing officer has no vested interest in the work being correct and can provide a fresh perspective, catching errors that the regular section staff might overlook.

Source: MSO_AE Para 5.19

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This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.