(1) The Auditor General shall audit government offices, organized organizations wholly or mostly owned by the Government of Nepal, or all or any unit of the Government of Nepal, individually or among the economic transactions and other related activities. He can conduct a final audit by determining the method, area and period of the audit by passing it in between or testing only a few percent, show the facts obtained from it, criticize it and make a report with an opinion on the financial statement as needed.

( 2) The Auditor General may do the following if he deems it necessary in the course of the audit:- (a) To view the status and accounting documents of programs and projects funded by the Government of Nepal at any time, To compel businessmen and suppliers or organizations or individuals in charge of government work to submit documents related to such contracts or supplies or other government work, files with tax audits from the Internal Revenue Office and additional supporting documents,

(c) in audit work To provide the services of an expert and, if necessary, to engage in contract work by paying reasonable remuneration.

(3) When the Auditor General conducts an audit, the government office to be audited, an organized organization wholly or mostly owned by the Government of Nepal, or other organizations conduct business or The auditor general or the staff of the auditor general's office will have access to the information technology adopted to arrange or transmit information.