Para 3.9.1 — MSO

Chapter–9 Integrated Audit of Departments Audit objectives and scope 3.9.1 Comprehensive or an integrated audit of a department will involve examination of the efficiency and economy in its functioning and significant activities against the backdrop of its mandate and policies. This audit will be a combination of the traditional financial audit and efficiency-cum-performance audit, but may transcend both in terms of scope, analysis and results. It will involve, on the one hand, examination of the quality of financial management, including the soundness and appropriateness of internal control systems in its key areas of activity, and, on the other, VFM or 3E (Economy, Efficiency and Effectiveness) issues covering management and delivery of programmes and services. The broad end-objectives would be to identify the weaknesses and failures in financial and programme management and to formulate recommendations aimed at improvements in the department’s functioning.