Para 3.8.8 — MSO

Criteria Based Audit

3.8.8 Active cooperation of the departments concerned and their proper appreciation of the purpose of reviews by Audit are essential for them to be meaningful. Therefore, it should be mandatory for pre-review discussions or an entry conference to be held between the Group Officer and the Head of the Department/Secretary to Government concerned when suggestions could be sought or views exchanged on areas and aspects to be taken up for study. These discussions could also be utilised for ensuring that all assistance would be forthcoming from the departmental officers in making available all necessary data and records. A similar meeting or exit conference should also be arranged with the Head of the Department on completion of the review audit to discuss its findings and to obtain further clarifications if any, from the department.