Para 3.9.5 — MSO

Approach to Integrated Audit 3.9.5 A shift in emphasis and wider coverage than is resorted to in the audit of schemes and programmes are necessary in undertaking comprehensive audit of a government department. This audit will also require the adoption of newer audit methodologies and techniques including the use of electronic database and even use of computerised auditing techniques (CAT) wherever computerised systems are in use on a large scale.