In the edit “Auditing the auditor” (August 10), you have said an auditor’s role is “to see if spending has been correctly accounted for and to check if there has been any avoidable and wasteful spending. However, auditors cannot arrogate to themselves the role of policy makers and managers.” This statement speaks of a propriety angle that includes the scrutiny of the policy, quality of performance and ultimate benefit germinating from the very policy. Therefore, policy, performance, result and benefit cannot be seen or judged separately.
Regarding your observation about the Comptroller and Auditor General (CAG) appearing before the media, it is only a process to inform, educate and enlighten the taxpayer and public about its work. Taxpayers these days want more and timely information and this is the guiding factor for the CAG, who is practical and modern in his approach. The suggestion that the CAG should step back is not warranted. Nor is the criticism of the CAG for having an advisory board — that is definitely a progressive step to keep itself abreast of the latest and market-oriented practices. After all, even the prime minister has advisory bodies.
On the observation that the auditor must be prepared to have their role audited, the Institute of Chartered Accountants of India has the peer review system and can be entrusted with this, although the Public Account Committee is already doing this job.
P G K Murthy, Hyderabad
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