AUDIT PROCEDURES OF THE INSTITUTION

Internal Audit

• Carried out by a Chartered Accountant appointed by the Government of Puducherry (Department of Higher Education).
• Provides suggestions and instructions for proper maintenance of accounts.
• Verified account details are forwarded for external audit.

External Audit

• Conducted by the Comptroller and Auditor General (CAG) of Tamil Nadu and Puducherry.
• The audited reports are examined for compliance.

Audit Objections & Rectifications

• Any audit objections are rectified by the Accounts Department.
• An Action Taken Report (ATR) with explanations is submitted to the Finance Committee.
• The report is then sent to the Auditor for final approval.