Para 3.18.25 — MSO (Audit)
Original Rule Text
3.18.25 Having due regard to the complexities and uncertainties involved in scientific research, it is imperative that the results of audit of scientific departments are communicated with great deal of tact and finesse. In doing so, the individualistic approach of the scientists, the sensitivities involved and the secrecy or confidentiality of the documents audited, particularly in the Departments of Atomic Energy and Space, will also have to be duly kept in view. The auditor of scientific departments will consequently have to exercise considerable restraint. Draft paragraphs and reviews pertaining to the Departments of Atomic Energy and Space should also be issued only with the prior approval of the Headquarters Office.
- Chapter-19 Environment Audit
- Audit objectives and scope
What This Means
Audit findings related to scientific departments must be communicated with special tact and sensitivity. Auditors must respect the individualistic nature of scientists, handle classified or confidential documents carefully, and exercise restraint in their observations. For the Departments of Atomic Energy and Space, draft audit paragraphs and reviews must get prior approval from CAG Headquarters before being issued.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Communicate audit results with tact and finesse in scientific departments
- 2Recognize the individualistic approach of scientists and their sensitivities
- 3Maintain strict confidentiality of classified documents, especially DAE and DOS
- 4Auditors must exercise considerable restraint in framing observations
- 5DAE and DOS draft paragraphs require prior approval from CAG Headquarters
- 6Complexities and uncertainties of scientific research must inform communication style
Practical Example
An audit team drafts a paragraph questioning why an ISRO satellite project took three years longer than planned. Before issuing it, the supervising officer rephrases the language to acknowledge the inherent uncertainties of space technology development, removes any language that could be perceived as fault-finding, and focuses on systemic recommendations. The draft is then sent to CAG Headquarters for approval before being shared with the Department of Space.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is prior HQ approval required only for DAE and DOS?▼
Does this mean auditors should avoid making critical observations?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.