Para 2.6.17 — MSO

2.6.17 While the bulk of the work connected with the audit or check of individual transactions may be left to primary auditors, where appointed, the overall responsibility of Audit for regularity audit cannot be abrogated. Similarly, aspects of economy, efficiency and effectiveness have to be looked into by Audit and the performance or achievements of the institution evaluated have to be looked into by Audit even where primary auditors have been appointed.