(1) In addition to the financial audit of government offices, organized organizations wholly or mostly owned by the Government of Nepal, or other organizations to be audited in accordance with this Act, the Auditor General shall conduct audits of operational, information technology, legal, legal, and environmental issues. can (2) The method, manner, area and things to be tested for the audit according to sub-section (1) shall be as prescribed by the Auditor General.

3b. Occasional audit: (1) The Auditor General may conduct occasional audits of government offices, organizations wholly or mostly owned by the Government of Nepal or other organizations to be audited in accordance with this Act. (2) The method, method, area and things to be tested for the periodic audit as per sub-section (1) shall be as prescribed by the Auditor General.