Para 2.3.3 — MSO

2.3.3 The Audit Department should not in any way substitute itself for the revenue authorities in the performance of statutory duties. However, Audit should satisfy itself that the requirements of legality and regularity are observed in individual assessments and in general that the departmental machinery is sufficiently safeguarded against error and fraud and that so far as can be judged, the procedures are calculated to give effect to the requirements of law.