Role Of Cag In Accounting And Auditing In India Pdf

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• An Introduction to Indian Government Accounts and Audit - Fifth Edition
• Office Of The Comptroller & Auditor General
• Service Unavailable in EU region

Short title.

An Introduction to Indian Government Accounts and Audit - Fifth Edition

The Regulations were subsequently amended vide Notification No. When used as a noun, it refers to Audit Department as a whole or any part thereof as per context;. Such apex entities are distinguished from audit units and implementing units with regard to their responsibilities relating to policy formulation and oversight. In certain cases, however, certain entities e. Boards, Bodies or Authorities, Government companies, corporations etc where though classified as audit units, may possess the necessary characteristics of an apex auditable entity in respect of a particular function.

Office Of The Comptroller & Auditor General

Please visit our Cookie Policy page for more information about cookies and how we use them. During this time the best way to contact staff of the Office is via email. You can also contact the Office at the following email address: webmaster audit. The Office is pleased to publish our statement of strategy covering the period to The strategy is intended to provide a roadmap for the development of the Office over the coming years, for the benefit of the general public, the Oireachtas, the bodies we audit and our staff. The Office of the Comptroller and Auditor General has developed as part of its Audit Insights programme this document to assist management and audit committees when considering the impact that the Covid pandemic has had on the control environment of public sector organisations.

The first Auditor General Sir Edward Drummond was appointed in and had both accounting and auditing functions. Departments of Accounts and Audit were created reorganized in This Act is a landmark in the history of the Audit Department as the Auditor General came to be statutorily recognized. Through the Government of India Act of , he was designated as the Auditor General of India and was appointed by the King of England, thereby cementing the independence enjoyed by the post in the years to follow. The Government of India Act, also laid down the provisions for appointment and service conditions of the Auditor General.

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He is empowered to Audit all receipts and expenditure of the Government of India and the State Governments , including those of autonomous bodies and corporations substantially financed by the Government. The CAG is also the statutory auditor of Government-owned corporations and conducts supplementary audit of government companies in which the Government has an equity share of at least 51 per cent or subsidiary companies of existing government companies.

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Разумеется, когда пользователи компьютеров во всем мире обнаружили, что американское правительство имеет широкий доступ к их электронной почте, раздались возмущенные голоса. Даже те, кто использовал электронную почту лишь для развлечения, занервничали из-за вторжения в их частную жизнь. Корпоративные программисты во всем мире озаботились решением проблемы безопасности электронной почты.