Para 3.9.19 — MSO

Accountability aspects 3.9.19 Audit should examine and comment upon the arrangements for securing and enforcing accountability at different levels of the department with particular reference to the availability of appropriate internal control mechanisms in all areas of its functioning and utilisation of these mechanisms in a manner that facilitates the achievement of the overall goals and objectives of the department.

Chapter–10 Audit of the Accounts of Embassies and Missions Abroad Audit Objectives and Scope