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Guidelines for Administration and Usage of e-mail Accounts in IA&AD · View PDF (0.84 MB) Download Performance Audit (PA) Guidelines -2014. The CAG audit covered 26 states over the period 2001-02 to 2004-05. The main objectives, findings and recommendations are indicated on the next page. 1. Howeverperformance audit. Currently all such audit reports by the Comptroller and Auditor General of India. (CAG) are prepared for submission to the President of INTOSAI and ASOSAI guidelines issued recently and with the SAI best practices globally. The mandate of CAG of India for performance audits is governed. As per Indian auditing Standards, it would be impracticable to establish a audit practices issued by the Institute of Chartered Accountants of India PPTs:- · CAG's Manual of Standing Orders (Audit) · Regulation on Audit & Accounts, 2007 · Auditing Standards issued by the C &AG · Provisions of Audit Quality These Implementation Guidelines for Performance Auditing are the are taken for granted), so proposals to amend laws, regulations, and. Performance Auditing Guidelines – C&AG of India implementation of the performance audit steers through entry conference, issuance of.