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Topic: Comptroller and Auditor General

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	GC43/14 - Appointment of the External Auditor (Site not responding. Last check: 2007-09-08)
		In September 1995 the General Conference, on the recommendation of the Board of Governors, appointed the Comptroller and Auditor General of the United Kingdom as the Agency's External Auditor to audit the Agency's accounts for the financial years 1996 and 1997
		The Chairman of the Board noted that, because of the uniqueness and complexities of the Agency's activities, it was useful if the External Auditor were to serve for a period of several years, as this made for more thorough and efficient auditing and follow-up on recommendations.
		In this connection, attention was drawn to the fact that the previous two External Auditors (from Kenya and Canada) served for eight years (1982-1989) and six years (1990-1995) respectively.
	www.iaea.org /About/Policy/GC/GC43/Documents/gc43-14.html (169 words)

	Audit profile: Office of the Comptroller and Auditor-General of Bangladesh International Journal of Government ... (Site not responding. Last check: 2007-09-08)
		The government is divided into three branches: the executive (the President is the head of state and the Prime Minister is the head of government), the legislature (the Parliament or Jatiya Sangshad) and the judiciary (the Supreme Court and the subordinate courts).
		The constitution allows the CAG to function with complete independence, stating that the "Comptroller and Auditor-General, in the exercise of his functions, shall not be subject to the direction or control of any other person or authority." SAI auditors have full, unrestricted access to all records and documents of any government department or government-owned entities.
		The President of the republic appoints the CAG to serve until the age of 60.
	www.findarticles.com /p/articles/mi_qa3662/is_200304/ai_n9231976 (871 words)

	Comparative Study of Internal (Site not responding. Last check: 2007-09-08)
		The Comptroller General of the United States noted that in several of the divisions, the independence of the internal auditor was not sufficiently ensured.
		The U.K. Comptroller and Auditor General was satisfied with the scope of internal auditing; he noted that value-for-money auditing was conducted in all departments, but felt that there was inadequate auditing of computerized systems and in organisations not directly subordinate to the ministries that were examined.
		The Canadian Auditor General indicated that recommendations of the auditors were not being implemented, and demanded improvement in the system of monitoring of rectification of defects noticed during internal audits.
	www.asosai.org /journal1995/comparative_study_of_internal.htm (3059 words)

	Comptroller and Auditor General - Wikipedia, the free encyclopedia
		Comptroller and Auditor General is the abbreviated title of a government official in a number of states, including the United Kingdom, the Republic of Ireland, India, and China.
		The unabbreviated title is Comptroller General of the Receipt and Issue of Her Majesty's Exchequer and Auditor General of Public Accounts.
		In the United Kingdom the Comptroller and Auditor General is an officer of the House of Commons who is the head of the National Audit Office, the body that scrutinises central government expenditure.
	en.wikipedia.org /wiki/Comptroller_and_Auditor_General (222 words)

	Comptroller and Auditor General of India
		The primary auditors of these companies are Chartered Accountants, appointed by the Union Government on the advice of the Comptroller and Auditor General, who gives the auditors directions on the manner in which the audit should be conducted by them.
		While conducting the audit of receipts of the Central and State Governments, the Comptroller and Auditor General satisfies himself that the rules and procedures ensure that assessment, collection and allocation of revenue are done in accordance with the law and there is no leakage of revenue which legally should come to Government.
		It is also the duty of the PAC to examine the statement of accounts of autonomous and semi-autonomous bodies, the audit of which is conducted by the Comptroller and Auditor General either under the directions of the President or by a Statute of Parliament.
	www.cag.gov.in /html/unionaudit.htm (1241 words)

	COMPTROLLER AND AUDITOR-GENERAL'S (DUTIES, POWERS AND CONDITIONSOF SERVICE) ACT 1971 (Site not responding. Last check: 2007-09-08)
		THE COMPTROLLER AND AUDITOR-GENERAL'S (DUTIES, POWERS AND CONDITIONSOF SERVICE) ACT, 1971 ACT NO. 56 OF 1971 [15th December, 1971.] An Act to determine the conditions of service of the Comptroller and Auditor-General of India and to prescribe his duties and powers and for matters connected therewith or incidental thereto.
		(1) The duties and powers of the Comptroller and Auditor General in relation to the audit of the accounts of Government companies shall be performed and exercised by him in accordance with the provisions of the Companies Act, 1956 (1 of 1956).
		The Comptroller and Auditor-General is hereby authorised to dispense with, when circumstances so warrant, any part of detailed audit of any accounts or class of transactions and to apply such limited check in relation to such accounts or transactions as he may determine.
	www.austlii.edu.au /~andrew/CommonLII/IN-num_act/caapacsa1971710 (1358 words)

	.:: cagbd.org
		Under the authority of the CAG, audit of public accounts of the Republic, government agencies, public bodies and public companies is conducted and reports are submitted to the Parliament.
		The office of the CAG assists the National Parliament in ensuring accountability and transparency of the Government in the use of public resources.
		The Comptroller and Auditor General is appointed by the President of the Republic and holds his office for five years or until he affairs the age of sixty-five years whichever is earlier.
	www.cagbd.org (145 words)

	[No title]
		(1) There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court.
		Provided that neither the salary of a Comptroller and Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment.
		(6) The administrative expenses of the office of the Comptroller and Auditor-General, including all salaries, allowances and pensions payable to or in respect of persons serving in that office, shall be charged upon the Consolidated Fund of India.
	www.constitution.org /cons/india/p05148.html (239 words)

	A Comparative Review of the Country (Site not responding. Last check: 2007-09-08)
		Further the.Controller and Auditor General is empowered after consultation with the Audit Corporation's Board give to the Board directions as to the exercise and performance of the functions of the corporation, and the Board shall give effect to such directions.
		In Thailand, however, the Auditor General is empowered to summon a person to testify as witness in his examination or to deliver any account, document or other evidence concerned or presumed to be concerned with an audited agency to supplement his consideration.
		In general the audit conducted by private auditors, either on their own or on behalf of the Supreme Audit Institution, is of the nature of regularity and compliance check.
	www.asosai.org /journal1988/a_comparative_review_of_the_country.htm (2101 words)

	Enterprise Ireland Annual Report & Accounts 2004 - Financial Statements - Report of the Comptroller and Auditor ...
		Report of the Comptroller and Auditor General for presentation to the Houses of the Oireachtas
		In the exercise of my function as Comptroller and Auditor General, I conducted my audit of the financial statements in accordance with auditing standards issued by the Auditing Practices Board and by reference to the special considerations which attach to State bodies in relation to their management and operation.
		In my opinion, proper books of account have been kept by the Agency and the financial statements, which are in agreement with them, give a true and fair view of the state of affairs of Enterprise Ireland at 31 December 2004 and of its income and expenditure and cash flow for the year then ended.
	www.enterprise-ireland.com /annualreport2004/report_comptroller.html (385 words)

	Public Audit and the Institution of Comptroller & Auditor General
		The reports of the Comptroller and Auditor General of India relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State.
		The Auditor General and the competent officials while performing their duties under the State Audit Act are treated as officials under the Penal Code.
		The appointment of State Auditor General be made with the approval of President of India on the basis of recommendations of an independent Committee headed by CandAG and qualification for holding the post be laid down.
	lawmin.nic.in /ncrwc/finalreport/v2b1-11.htm (5241 words)

	Comptroller and Auditor General India
		The Comptroller and Auditor is required to follow specific standards, practices and guidelines in conducting auditing and reporting.
		At the apex of the Department is the office of the Comptroller and Auditor General.
		Another unique feature of the Comptroller and Auditor General of India is the constitution of Audit Boards for conducting comprehensive audit appraisals of the working of Public Sector Enterprises engaged in diverse sectors of the economy.
	www.nao.org.uk /intosai/edp/mandates/writeups/india.htm (1192 words)

	FAO - FC 107th Session
		The nomination of the external auditor of the ITU is the responsibility of the Swiss government.
		It is argued that long-term relationships between auditors and their clients increase the risk of audit failure as, in such relationships, the auditors may be influenced by friendships and/or identification with management and may lose objectivity and professional scepticism.
		The external auditor could be reluctant to invest time and resources in learning about the client’s organization and activities when the auditor’s mandate is very short and, as the rotation date approaches, could lose interest in the client.
	www.fao.org /DOCREP/MEETING/008/J2128E.HTM (2509 words)

	The Insider - Government accounts not audited for five years
		The Comptroller and Auditor-General Mildred Chiri said the government's accounts had now been audited up to 2004 but could only be available to the public after they had been tabled in Parliament.
		The accounts must be submitted to the comptroller and auditor-general within two months after the end of the financial year, which means before the end of February each year.
		The comptroller and auditor-general has to submit her audited report to the Minister of Finance within nine months from the end of the financial year.
	www.insiderzim.com /jan06audit.html (1007 words)

	The Hindu : Tamil Nadu / Chennai News : Comptroller and Auditor General's pat for State Government
		CHENNAI: The State Government has come in for appreciation from the Comptroller and Auditor General for achieving reduction of fiscal deficit and primary deficit during 2003-04.
		The CAG also noted that the State Government achieved almost all the targets set for 2003-04 under the Medium Term Fiscal Reforms Programme (MTFRP).
		The CAG called for reducing non-productive revenue expenditure, increasing the revenue receipts by restructuring and modernising the tax collection system, reprioritising resource allocation and curbing the tendency of utilising borrowed funds to meet current expenditure in the coming years.
	www.hindu.com /2005/10/01/stories/2005100103880400.htm (560 words)

	NCA - Constitution of Zimbabwe (Site not responding. Last check: 2007-09-08)
		(4) The Comptroller and Auditor-General shall, subject to the provisions of subsection (5), hold office on such terms and conditions as are fixed by the President after consultation with the Public Service Commission.
		(4) The Comptroller and Auditor-General shall submit every report made by him in accordance with subsection (1) to the Minister for the time being responsible for finance who shall, on one of the seven days on which Parliament sits next after he has received the report, lay it before Parliament.
		(5) The Comptroller and Auditor-General shall exercise in relation to the accounts of the State or the accounts of any authority, body or fund established directly by or under any Act of Parliament for special purposes specified in that Act such other functions as may be prescribed by or under an Act of Parliament.
	www.nca.org.zw /COZ/coz_11.htm (1031 words)

	U4 Anti-Corruption Project: Visit of Comptroller and Auditor General (CAG), Bangladesh
		Project description: The Norwegian Embassy received a request from the Comptroller and Auditor General (CAG), Bangladesh, regarding the possibilty of establishing an institutional cooperiation between the CAG, Bangladesh, and the Office of the Auditor General (RR), Norway.
		The main activity of this project was this visit of CAG to RR, Norway, with the intention of receiving an introduction to the Norwegian Auditing System and looking into the possibilities of developing a limited collaboration between the CAG, Bangladesh, and RR, Norway.
		In February 2002 we were informed that the Comptroller and Auditor General had retired, and that the Director General of Foreign Aided Projects Audit General had left the office for a position in a ministry.
	www.u4.no /projects/project.cfm?id=228 (441 words)

	No. 8/1993: COMPTROLLER AND AUDITOR GENERAL (AMENDMENT) ACT, 1993
		Expenses of Minister and Comptroller and Auditor General.
		(2) An officer of the Comptroller and Auditor General or person referred to in section 16 (2) exercising powers conferred on him under this section shall be authorised in writing by the Comptroller and Auditor General to exercise, for the purposes of this Act, the powers conferred on him by this section.
		(2) The Comptroller and Auditor-General Act, 1923 and this Act may be cited together as the Comptroller and Auditor General Acts, 1923 and 1993.
	acts.oireachtas.ie /zza8y1993.1.html (5372 words)

	Section 6 Reports - Office of the Comptroller and Auditor General - Ireland (Site not responding. Last check: 2007-09-08)
		In a report attached to his Audit Certificate the Comptroller and Auditor General drew attention to accounting delays and deficiencies, and issues relating to accounting for fixed assets, control of staff numbers, prompt payment of accounts, aspects of internal financial control, the management of debt collection and administration of patients private property accounts.
		In a report attached to his Audit Certificate the Comptroller and Auditor General drew attention to issues relating to out-patient charges, the construction of an orthopaedic theatre and the purchase of a nursing home.
		In a report attached to his Audit Certificate the Comptroller and Auditor General drew attention to issues relating to fixed assets, hospital stocks, billing of patients, creditors and accruals, overtime and on-call allowances and local authority contributions.
	www.audgen.gov.ie /ViewDoc.asp?DocId=-1&CatID=24 (1275 words)

	Constitution of Ireland - Helplinelaw
		The Comptroller and Auditor General shall be appointed by the President on the nomination of Dáil Éireann.
		The Comptroller and Auditor General shall not be a member of either House of the Oireachtas and shall not hold any other office or position of emolument.
		The Comptroller and Auditor General shall not be removed from office except for stated misbehaviour or incapacity, and then only upon resolutions passed by Dáil Éireann and by Seanad Éireann calling for his removal.
	www.helplinelaw.com /law/ireland/constitution/constitution09.php (374 words)

	Comptroller and Auditor General of India : Training (Site not responding. Last check: 2007-09-08)
		The Academy owes its origin to the IAand AS Training School established in 1949 when professional training of IAandAS officers was introduced by Shri V Narahari Rao, the first Comptroller and Auditor General of Independent India.
		The International Training Centre of the office of the Comptroller and Auditor General of India functions in three fold capacity.
		An Orientation Programme on "Management of Audit of Public Sector Enterprises" for Senior officers of the Auditor General, Nepal was conducted.
	cag.nic.in /traning/national.htm (2400 words)

	Irish Statute Book, Acts of the Oireachtas, Comptroller and Auditor General (Amendment) Act, 1993
		Examination by Comptroller and Auditor General of economy and efficiency in use of resources and of effectiveness of certain management systems.
		Superannuation and age of retirement of Comptroller and Auditor General.
		Expenses of Minister and Comptroller and Auditor General.
	www.irishstatutebook.ie /ZZA8Y1993.html (293 words)

	RTE Business - Watchdog raises DIRT Revenue concerns
		The Comptroller and Auditor General has raised concerns about the effectiveness of the way the Revenue examined financial institutions when conducting a look-back audit to assess DIRT tax liabilities due on bogus non-resident accounts.
		His concerns are included in the annual report of the Comptroller and Auditor General published today.
		The Comptroller and Auditor General also highlights that the Revenue wrote off €178m in taxes last year, 27% more than in 2001.
	www.rte.ie /business/2003/0930/revenue.html (259 words)

	[No title] (Site not responding. Last check: 2007-09-08)
		(1) There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court.
		Provided that neither the salary of a Comptroller and Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment.
		(6) The administrative expenses of the office of the Comptroller and Auditor-General, including all salaries, allowances and pensions payable to or in respect of persons serving in that office, shall be charged upon the Consolidated Fund of India.
	www.astro.virginia.edu /~sk4zw/india-const/p05148.html (239 words)

	Salaries (Comptroller and Auditor General) Order (Northern Ireland) 2005
		This Order may be cited as the Salaries (Comptroller and Auditor General) Order (Northern Ireland) 2005 and shall come into operation on 7th March 2005.
		The Salaries (Comptroller and Auditor General) Order (Northern Ireland) 2004[2] is hereby revoked.
		The annual salary payable to the holder of the office of Comptroller and Auditor General shall be increased from £119,449 to £122,435 from 1st April 2004.
	www.opsi.gov.uk /sr/sr2005/20050011.htm (559 words)

	GB.274/PFA/5 - Governing Body
		An external auditor, who shall be the Auditor-General (or officer holding the equivalent title) of a member State or another person of high competence, shall be appointed in the manner and for the period decided by the Governing Body.
		The external auditor shall not be removed during his tenure of office except by the Governing Body.
		At its 262nd Session (March-April 1995), the Governing Body appointed the holder of the office of Comptroller and Auditor-General of the United Kingdom as External Auditor and the holder of the office of Deputy Comptroller and Auditor-General of the United Kingdom as Deputy External Auditor for a period of four years from 1 April 1996.
	www.ilo.org /public/english/standards/relm/gb/docs/gb274/pfa-5.htm (263 words)

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