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ACRONYMS - cga.nic.in

ACRONYMS . AAO : Assistant Accounts Officer AO : Accounts Officer ACL : Audit Command Language ATR : Action Taken Report CA : Controller of Accounts C&AG : Comptroller and Auditor General CAAT : Computer Assisted Audit Techniques CAE : Chief Audit Executive (refers to Pr. CCA/ CCA/ CA). CCA : Chief Controller of Accounts CIPFA : Chartered Institute of Public Finance and Accountancy COSO : Committee of Sponsoring Organizations CVC : Central Vigilance Commission : Deputy Controller of Accounts DDO : Drawing and Disbursing Officer ERM : Enterprise wide Risk Management IAW : Internal Audit Wing ICAI : Institute of Chartered Accountants of India IDEA : Interactive Data Extraction and Analysis IIA : Institute of Internal Auditors IPPF : The International Professional Practices Framework of the IIA.

1 Chapter I 1.0 Introduction to Internal Audit in Central Civil Ministries/Departments 1.1 Background 1.1.1 India has a unique culture and is one of the oldest and greatest civilizations of the

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