Para 18.2 — MSO

18.2 It is a matter of great importance to check whether the various processes of accounting are being correctly followed by the different sections of the A & E Office. Such work should ordinarily be entrusted to an independent Internal Audit Section. This section should testcheck the work of other sections of the office with a view to see how far they are following the procedural rules and regulations, maintaining the various Registers that have been prescribed, submitting the returns on the due dates and generally functioning as efficient units of the office.