Administrative control of Internal Audit Parties centralized under Chief Auditors to strengthen independence and operational oversight. Internal Audit Parties are to be placed under the full administrative control of the respective Chief Auditors because supervision by Range IACs proved inadequate; Chief Auditors will decide weekly programmes and scrutinise Revenue Audit objections. Headquarters of IAPs at the Chief Auditor's posting is recommended to enable prompt technical advice, flexible constitution of parties to meet work exigencies, and rotational coverage to avoid discrimination.
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Provisions expressly mentioned in the judgment/order text.
Administrative control of Internal Audit Parties centralized under Chief Auditors to strengthen independence and operational oversight.
Internal Audit Parties are to be placed under the full administrative control of the respective Chief Auditors because supervision by Range IACs proved inadequate; Chief Auditors will decide weekly programmes and scrutinise Revenue Audit objections. Headquarters of IAPs at the Chief Auditor's posting is recommended to enable prompt technical advice, flexible constitution of parties to meet work exigencies, and rotational coverage to avoid discrimination.
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