Audit difference

[Sudhir Kumar]

What are the basic differences between Theme Audit, Internal Audit and CERA Audit.

AI Summary

Explore Differences Between Theme, Internal, and CERA Audits Under GST: Compliance, Performance, and Departmental Focus Explained. A discussion on a forum addresses the differences between Theme Audit, Internal Audit, and CERA Audit under Goods and Services Tax (GST). Internal Audit is conducted by departmental officers assigned by the Commissioner. CERA Audit, conducted by the Comptroller and Auditor General of India, examines government departments and assessee records. Theme Audit focuses on specific issues with compliance and performance objectives, often targeting sectors like insurance and banking. The discussion references specific circulars for further details on these audits.