Para 6.1.18 — MSO (Audit)
Original Rule Text
6.1.18 Greater personal rapport, equation and understanding should be developed between senior officers of the Audit department and the auditee organisations to facilitate useful interaction and inter-personal relationship.
- Applicability to Public Works and Forest Audit
What This Means
Senior audit officers should build strong professional relationships with the departments they audit. Good rapport, mutual understanding, and personal equation between audit and auditee organizations facilitate useful interaction and smoother audit processes. This is about professional courtesy, not compromising audit independence.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Greater personal rapport should be developed between senior audit officers and auditee organizations
- 2Professional relationships facilitate useful interaction and information flow
- 3Inter-personal understanding helps resolve issues constructively
- 4Applies particularly to senior officers who interact at the policy level
- 5Must be balanced with maintaining audit independence and objectivity
Practical Example
The Deputy AG (Audit) makes it a practice to hold informal quarterly meetings with the Secretary of the Finance Department and heads of major spending departments. During these meetings, she discusses upcoming audit plans, explains the audit's purpose, and listens to departmental challenges. When the audit party later visits the Health Department, the Director readily provides full access to records and assigns a liaison officer — a direct result of the positive relationship built at the senior level.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How does rapport with auditee organizations differ from compromising audit independence?▼
Why is this important for effective audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.