Para 1.1.20 — MSO

Duties of Indian Audit and Accounts Department

1.1.20 The Comptroller and Auditor General is also authorised under Section 24 of the Act to dispense with, when circumstances so warrant, any part of detailed audit of any account or class of transactions and to apply such limited checks in relation to such accounts or transactions as he may determine. The provisions in the Memorandum of Secret Instructions regarding the extent of audit and other circulars issued from time to time under the authority of the Comptroller and Auditor General on the quantum and extent of audit derive their authority from this Section of the Act.