Para 17.10.1 — CAM

17.10 FREQUENCY OF IA 17.10.1 IA of important offices shall be carried out every year. All offices shall be audited at least once in a period of three years. However, the frequency of IA will largely depend upon the staff strength of Internal Audit Wing as well as the number of units falling under its purview. Judicious planning and prioritization is required to optimize the outputs, and the duration and frequency of audit may be decided based upon the nature of transactions, amount of allocation, arrears in relation to last audit, and the general health of accounts of each unit.