Within Civil Services, the Indian Audit and Accounts Service is responsible for auditing the accounts of the Union and State Governments and Public Sector Organisations. It is also responsible for maintaining and auditing the accounts of the State Governments. The audit mechanism has a crucial role in improving governance and transparency by operating the accountability framework for public expenditure. 3.
In a globally integrated economy, fair and impartial audit is not just a domestic concern, but also an instrument to enhance our reputation and credibility on a global stage. It assumes greater significance during difficult times such as the one we are going through now due to the COVID19 pandemic.