TaxTMI 
TaxTMI 
What are the basic differences between Theme Audit, Internal Audit and CERA Audit.
Audit difference
28 Oct 2019 
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Theme Audit: issue-focused compliance and performance review, distinct from departmental internal audits and CAG revenue audits.
Defines and distinguishes three audit modalities: Theme Audit, an issue-focused compliance and performance audit of particular sectors; Internal Audit, conducted by departmental audit wings with officers deputed by the Commissioner to examine registered taxpayers' records; and CERA/CRA Audit, revenue audits undertaken by the Comptroller and Auditor General of India covering government departments and assessee records. (AI Summary)
Defines and distinguishes three audit modalities: Theme Audit, an issue-focused compliance and performance audit of particular sectors; Internal Audit, conducted by departmental audit wings with officers deputed by the Commissioner to examine registered taxpayers' records; and CERA/CRA Audit, revenue audits undertaken by the Comptroller and Auditor General of India covering government departments and assessee records. (AI Summary)