Para 18.3 — MSO

18.3 The Internal Audit Section is not intended to do original work and should not be saddled with such work. Its functions are analogous to those of the Principal Director of Inspection. It can usefully supplement the work of the Principal Director of Inspection and also serve as a liaison between him and the Accounts and Entitlement office in pursuing the objections raised by him till their final settlement, and by issuing instructions to see that the irregularities pointed out by him do not recur.