Please explain what "Audit against Rules and Orders” means.
Please explain what "Audit against Rules and Orders” means.
Audit against Rules and Orders: Audit against rules and order aims to ensure that expenditure conforms to relevant laws, rules, regulations and orders. It is the function of audit to carry out examination of the various rules, orders and regulations to see that:
(i) They are not inconsistent with any provisions of the constitution or any law made thereunder.
(ii) They are consistent with the essential requirements of audit and accounts as determined by C&AG.
(iii) They do not come in conflict with the orders of, or rule made by, any higher authority.
(iv) In case they have not been separately approved by competent authority, the issuing authority possesses the necessary rule-making power.
