Para 2.6.21 — MSO (Audit)
Original Rule Text
2.6.21 Whenever audit of any institution is taken up for the first time, it is desirable that it is preceded by a personal discussion with the head of the institution and other senior officials in order that they do not entertain any apprehension regarding the purpose and scope of the audit.
# Systems Approach
- Audit approach and procedures
What This Means
When the CAG's office takes up audit of an institution for the very first time, auditors should first hold a personal meeting with the head and senior officials of that institution. This introductory discussion helps clear any fears or misunderstandings the institution may have about why the audit is being done and what it will cover.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1First-time audits should be preceded by a personal discussion with institutional leadership
- 2The purpose is to allay apprehensions about the audit's scope and intent
- 3Senior officials of the institution should be included in the pre-audit meeting
- 4This builds a cooperative relationship and reduces resistance to audit
Practical Example
CAG assigns an audit party to audit a newly established Skill Development Authority for the first time. Before starting fieldwork, the Senior Audit Officer arranges a meeting with the Authority's CEO and CFO. During the meeting, she explains that the audit will focus on financial regularity and fund utilization, not on finding fault with individuals. This smooths the way for productive cooperation during the audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is this pre-audit meeting mandatory or just recommended?▼
What topics should be covered in the pre-audit discussion?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.