"There is a certain professional integrity that all of us must have. So, when we are on our jobs, it is not fair for us to fulfil our professional duties and then as an afterthought post-retirement repudiate all that and go back on it," Rai told PTI in an interview.
The outgoing CAG was asked to comment on R P Singh, former Director General Audit, disowning the CAG report on spectrum allocation after retirement, and claiming he had been forced to sign the controversial report which pegged the loss at Rs 1.76 lakh crore.
Everyone needs to be "truly faithful" to his or her profession, he added.
He insisted that the audit reports are collective effort and the system is so robust that no one, even the CAG, can influence them.
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"This particular report on the spectrum also underwent a peer-review where the same DG made a presentation to his peers who went through the report to ensure that it is objective, well balanced and does not have any nuance which is not factually not borne out," Rai noted.
The controversy over 2G spectrum allocation also led to cancellation to 122 licences by the Supreme Court.