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Why audit observations taken casually?   An audit, in common parlance, is to test the reliability and validity in respect of the information provided mainly in respect of financial and allied matters by a department, an institution, a Public Sector Undertaking (PSU) or any company and the like. It is not only to verify and certify whether work has been done in accordance with rules, procedures, norms and under proper authority but also whether internal controls, systems, checks and balances are in order. Any discrepancy, fraud, irregularity, deviation, surpassing given authority or powers, wrong and manipulated financial statements, non or under implementation of specific programmes and schemes for public welfare are looked into by the auditors and shortcomings pointed out in the audit reports or audit observations. The latter part is as important as the former that of setting right the irregularities within stipulated time and sending such report of total compliance or rectificat

Jammu and kashmirPublic sector undertakingAuditor generalFinance departmentInspection reportsAnnual performance reportsஜம்மு மற்றும் காஷ்மீர்பொது துறை மேற்கொள்வதுதணிக்கையாளர் ஜநரல்நிதி துறைஆய்வு அறிக்கைகள்ஆண்டு செயல்திறன் அறிக்கைகள்