Regulation 48 — REGULATIONS_AUDIT

48. Interaction with auditable entity during performance audit Performance audit envisages a high degree of interaction with the auditable entities, right from the selection of subject

(s) for review to all subsequent stages like definition of audit objectives and criteria, preparation of detailed audit programme, development of audit findings, formulation of recommendations and other related matters. Government departments shall ensure adequate and timely response to Audit at all stages.