When the head of the financial transaction office and the head of the financial administration branch are transferred, they should be asked to submit the answer or proof that the internal audit of their time has been conducted to the current person or to the subordinate employees who have been informed about it. Those who understand will also have to understand and take responsibility for the final audit. In such a case, the relevant fund and accounting controller office should also conduct an internal audit immediately. The person who has to make a payment must prepare the report and submit it for internal audit within seven days. The response to the objections from the internal audit should also be given within seven days and the investigation should be completed within the time prescribed by the prevailing law related to civil service.
(2) According to sub-rule (1), if it is not possible to issue the approval without conducting an internal audit, the approval shall be given only with the approval of the Secretary concerned. Departmental action should be taken against those who do not submit the report, do not conduct internal audit and delay in responding.