3. Methods of Audit

3. Methods of Audit :

(1) The Auditor General may conduct final audit of the financial activities and other activities relating thereto of the offices, bodies  or organizations under its jurisdiction, either in detail or sporadically or a random basis and present the facts obtained therefrom, make critical  comments thereon and submit its reports.
(2) The Auditor General may. if it deems necessary in course of audit exercise the following powers –
(a) To check at any time the status of the program and project being operated under the grants obtained by Government  of Nepal and examine documents relating to accounts;
(b) To require contractors of government contracts to produce relevant documents or other evidence relating to the  contract, which are supposed to be in his/her possession;
(c) To hire services of any expert on the task of audit and, if necessary, engage someone under contract with reasonable remuneration.