Para 3.9.8 — MSO

3.9.8 Before taking up the field inspection for integrated audit, the Accountant General should meet the Secretary and explain to him/her about the scope and purpose of the integrated audit and the objectives sought to be achieved. The Secretary may be requested to arrange a presentation of the department’s main activities to facilitate better understanding of its mandate, objectives and functions. Similarly, a detailed and wideranging discussion should be held with other sufficiently senior personnel of the department that should also be attended by the members of the audit teams.