Para 1.1.19 — MSO (Audit)
Original Rule Text
1.1.19 Under Section 23 of the Act, the Comptroller and Auditor General is authorised to make regulations for carrying into effect the provisions of the Act, in so far as they relate to the scope and extent of audit including laying down for the guidance of the Government departments the general principles of Government accounting and the broad principles in regard to audit of receipts and expenditure. The instructions relating to audit as contained in this manual and other departmental publications issued under the authority of the Comptroller and Auditor General are covered under the provisions of this Section.
What This Means
Under Section 23 of the CAG Act, the CAG can make regulations to implement the Act's provisions on audit scope and extent. This includes laying down general principles of government accounting and broad audit principles for guidance of government departments. The MSO (Audit) manual itself and all other departmental publications are issued under this regulatory authority.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Section 23 authorizes the CAG to make regulations for the Act's audit provisions
- 2CAG can prescribe general principles of government accounting
- 3CAG can lay down broad principles for audit of receipts and expenditure
- 4The MSO (Audit) manual and other departmental publications derive authority from this section
Practical Example
When the CAG issues a new regulation on how to conduct IT audit of computerized accounting systems, it derives authority from Section 23. Government departments must follow these principles, and audit officers use them as the authoritative guide for conducting such audits.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the legal basis for the MSO (Audit) manual?▼
Are CAG's regulations binding on government departments?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.