Para 3.1.17 — MSO

3.1.17 Each member of the Central Audit Party, including the Assistant Audit Officer, will be individually responsible for the duties entrusted to him. Normally, Auditors should be able to finalise audit memos on their own; however, they may seek the guidance of the Assistant. Audit Officer on important or doubtful questions.

Note: The Assistant Audit Officer should determine the extent of independence to be allowed to each member of the party with reference to his experience, qualities and capacity to act independently. Final audit memos will be sent to the Central Audit Support Section, (vide paragraph 3.1.30 below) only after the Assistant Audit Officer has vetted them.