Guidance Notes and Circulars issued during the period
The Professional Practices Group (PPG) has the mandate to prescribe audit procedures & policy for the Indian Audit & Accounts Department and acts as an advisory wing for various technical issues. During the period Guidance Notes/circulars issued to field offices dealt with subjects mentioned below:
- (A) PPG has time and again issued various forms of guidance - both generic as well as domain specific to aid audit methodology. Auditing Standards, Auditing Guidelines and Guidance Notes are already available on the CAG website. A Guidance Note on Executive Summary of Standalone Performance Audit Reports has been circulated.
- (B) The various standing orders and circulars issued earlier by DG (Audit) and later by DG (PPG) on different subjects have been arranged in folders issue–wise and made available in a consolidated form on the CAG website for easy access, referencing and knowledge sharing.
- (C) The reports and returns received in PPG on the basis of the orders of the erstwhile Audit Wing have been rationalized and amended keeping in view current requirements.
- (D) A format has been prescribed for Audit offices for obtaining an assurance from A & E offices, as envisaged in Para 2.11 of Financial Attest Auditing Guidelines for audit of State Government Accounts.
The above circulars have been placed in the IA&AD Knowledge Management Server (KMS) on the CAG website in ‘Audit Guidelines and Circulars’ under the category on ‘Audit Methodologies’. Instructions on accessing the KMS have been separately circulated to all offices by IS Wing.
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