Para 2.1.4 — MSO

2.1.4 In pursuance of the statutory responsibilities entrusted to the Comptroller and Auditor General, he is the sole authority to decide the nature and extent of audit to be conducted by him or on his behalf. Accordingly, in regard to certain financial transactions of a secret nature, the Comptroller and Auditor General has agreed to modify the scope of audit to the extent prescribed in each case.