TIOL-DDT 973 · Friday, 17 October 2008 · story 4 of 5

Role of Audit - You have an important constitutional function in our democracy- PM

Addressing the AGs, the Prime Minister said, “I have no doubt that public auditors in India have the competence and the will to fully meet the new challenges that they face. Let me conclude by wishing each one of you all success. I sincerely hope that as public auditors you will contribute even more actively in the processes of nation building in the future. You have an important constitutional function in our democracy.”

He quoted Dr Ambedkar, “ I am of the opinion that this dignitary or officer is probably the most important officer of the Constitution of India. He is the one man who is going to see that the expenses voted by parliament are not exceeded, or varied from what has been laid down by Parliament in what is called the Appropriation Act.”

The Prime Minister added, “The effectiveness of audit depends to a considerable extent on cooperation between the audit and the auditee. The relationship between audit and executive agencies should not be the familiar adversarial relationship. It should be one of partnerships with a common goal of improvement of systems to enable the Government to deliver better to serve our people better. The basic purpose underlying external statutory audit is the need to ensure accountability, transparency and good governance. While working towards these objectives, we need to take care so that audit does not become an exercise which obstructs speedy implementation of agreed programmes and in the process discourages worthwhile initiative. The role of auditors in the ultimate analysis should be a positive one, as a group that contributes to improve the quality of governance in our country.”

So, the Prime Minister himself has shown the direction which the Audit needs to take. These should not be taken as mere empty conference remarks. It is time that the AUDIT changes its concept and style!