Q.6 Bring out the recommendations of the Second Administrative reforms Commission on audit. द्वितीय प्रशासनिक सुधार आयोग की ऑडिट पर सिफारिशें लिखिए।
Ans: Second Administrative Reforms Commission’s (ARC) Recommendations
It recommended:
- Ensuring better cooperation and interaction between audit and the concerned institutions to have better public accountability and audit control.
- Balanced audit reporting.
- Establishing smooth lines of communication with the executive to have better coordination.
- Maintaining timeliness in submission of audit reports.
- Use of information technology for better and effective data collection and analysis.
- Incorporating speed in remedial and corrective action based on audit reports.
The Second ARC (in its 14th Report) emphasised the need to sensitise the executive towards the audit findings and work together in a manner that leads to achievement of objectives, outcomes and promote accountability.
| Source : IGNOU : Page Number : 162 |
| Keywords: cooperation and interaction, audit reporting, timeliness, remedial and corrective action |
| Extra Info : The Comptroller and Auditor General of India safeguards the financial management and public administration mainly through assessment as to: Whether the fiscal statements are correctly made, are inclusive in all aspects and are presented with adequate disclosures (financial audit);Whether the provisions of the Constitution, the applicable laws, rules, and regulations made there under various orders and instructions issued by competent authority are being complied with (compliance audit);The extent to which an activity, programme or organisation operates economically, efficiently, and effectively (performance audit) |