Regulation 168 — Audit Regulations 2020
Original Rule Text
168. Regulations not to apply to international assignments
These Regulations shall not apply to any international assignment relating to audit or accounts taken up or being taken up by the Comptroller and Auditor General.
What This Means
These Regulations on Audit and Accounts 2020 do not apply to any international audit or accounts assignments that the CAG takes up. This means that when the CAG participates in audits of international organizations (like the UN, WHO, or other multilateral bodies) or conducts peer reviews of other countries' supreme audit institutions, the domestic regulations do not govern those engagements. International assignments follow their own standards and terms of reference.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1These regulations explicitly exclude international assignments
- 2International audits (UN, WHO, etc.) by the CAG are governed by separate frameworks
- 3Peer reviews and bilateral audit assignments are also excluded
- 4Both ongoing and future international assignments are covered by this exclusion
- 5This prevents conflicts between domestic regulations and international audit standards
Practical Example
The CAG of India is appointed as the external auditor of the World Health Organization (WHO) in Geneva. The audit team from the CAG's office conducting this assignment follows the International Standards of Supreme Audit Institutions (ISSAIs) and the WHO's Financial Regulations, not the Regulations on Audit and Accounts 2020. The procedures for evidence collection, reporting, and follow-up follow international norms, not the domestic regulations about Special Management Letters or draft paragraph procedures.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What kind of international assignments does the CAG typically undertake?▼
What standards govern these international assignments?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.