Regulation 15 — Audit Regulations 2020
Original Rule Text
15. General or common Regulations to apply in all cases
General or common Regulations shall apply in all cases subject to specific provisions made in particular chapters in these Regulations.
Regulations on Audit and Accounts 2020
Chapter 3 Auditing in Information Technology Environment
What This Means
The general or common regulations in the CAG's Regulations on Audit and Accounts 2020 apply across all types of audits and accounts work. If a specific chapter makes particular provisions on a topic, those specific provisions will apply for that chapter's subject matter, but the general regulations remain applicable for everything else. This creates a layered framework where common rules form the base and specific chapters add specialized rules on top.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1General regulations apply universally to all audit and accounts functions
- 2Specific provisions in individual chapters override general regulations only for that specific subject
- 3Where no specific provision exists, the general regulations govern
- 4This creates a hierarchical framework: general rules as baseline + specific rules as overlay
- 5Both auditors and auditable entities should be aware of both general and specific provisions
Practical Example
An auditor conducting a performance audit of a central government scheme needs to understand access to records. The general regulations (Chapter on Access) provide the baseline rules for requesting documents. However, the specific chapter on Performance Audit may have additional provisions about access to third-party contractors' records. The specific provisions supplement the general ones — both apply, but where there is a conflict, the specific provision prevails.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What if a general regulation conflicts with a specific chapter provision?▼
Do general regulations apply to IT audits as well?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.