Public sector auditing revision question (NBAA, B3,NOV 2018)

(a)  Although  both,  Controller  and  Auditor  General  (CAG)  and  Internal  Auditor General (IAG) are public officers and their offices have been established to save public interests, they have got different roles.


Differentiate the roles of the CAG from those of IAG.

(b)  The Controller and Auditor General (CAG) may be required to conduct Value for Money Audit of any public entity.


(a)    Explain the objectives of conducting Value for Money audit 

(b)    Explain the deficiencies of Value for Money Audit .

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