Para 7.3.34 — MSO (Audit)
Original Rule Text
7.3.34 Draft paragraphs and, more particularly, reviews should be supported, where desirable, by graphs, charts, photographs, diagrams, sketches, etc. in order to improve the visual impact. It should, however, be kept in view that clearances may be necessary from the authorities concerned before maps and other sensitive visuals are printed in the reports.
What This Means
Audit reports should include visual aids like graphs, charts, photographs, and diagrams to make audit findings more impactful and easier to understand. However, before using maps or other sensitive visuals, you must get clearance from the relevant authorities since some materials may be restricted.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Use graphs, charts, photos, diagrams, and sketches to support audit paragraphs and reviews
- 2Visual aids improve the impact and readability of audit reports
- 3Clearance from concerned authorities is required before printing maps or sensitive visuals
- 4Reviews benefit more from visual support than simple paragraphs
Practical Example
An audit team conducting a performance review of a highway construction project includes before-and-after photographs, a chart showing cost overruns over time, and a map of the project area. Before publishing the report, they obtain clearance from the Survey of India for the map since it shows border areas.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What types of visuals can be included in audit reports?▼
Why is clearance needed for maps in audit reports?▼
Are visuals mandatory in all audit paragraphs?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.