Para 3.7.11 — MSO

A. Audit of sanctions

Issues for audit scrutiny 3.7.11 While the general principles underlying the audit of contracts have been discussed earlier, detailed instructions and procedures to be followed in this regard have been dealt with in the succeeding paragraphs. These are, however, not to be taken as exhaustive and may be adapted to suit the requirements of audit in specific cases in the light of the departmental rules and regulations.