Financial administration, 17 165 audit in india
CAG 1919 strengthened in 1935
Indian audit and accounts
dept headed by cag
..audit of autonomous bodies
..audit of undertakings
..reports of cag
..cag and pac
Verification whether the
administrative authority has spent or spending his fund in accordance with the
terms and conditions
Function
..legal
..regulatory check.ruled and
regulations
.within the limit of
period
..correctly classified
..accounted
..preventive irregularities
..propriety .detect
wasteful exp
..curative
..promotive admin reforms
..performance
.methods of audit.
..appropriation
(traditional. Whether spent on accordance to appropriation) ..propriety(higher audit. Wisdom. Beyond the
formalities). ..regulatory audit(rules and
regulations) ..efficiency
audit(efficiency of the agency)
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