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“CAG audit has a wider perspective”

Special Correspondent

CHENNAI: The audit of Comptroller and Auditor General (CAG) has a wider perspective, said Kavitha Kestur, Principal Director of Audit, Southern Railway, Chennai, here on Thursday. Speaking at a function ‘In search of excellence’ organised by the Office of the Accountant General, she said the audit concerned with aspects such as fidelity of accounts, conformity of expenditure to the provision of funds and regularity of transactions, and also extended to questions of propriety, efficiency and adequacy of systems.

The effectiveness of the CAG audit would lie not only in its ability to perform the statutory functions, but also in it being perceived as an agency improving the effectiveness of Union and State governments interventions for the common good, she said.

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