The Audit Act, 2075 (2019)
Section 17
To Maintain Records Through Electronic Means
The Auditor General may maintain through electronic means the records of audit files, working papers and other documents of the body to be audited by him or her.
The Audit Act, 2075 (2019)
Section - 1
Section 1: Short Title And Commencement
Section - 2
Section 2: Definitions
Section - 3
Section 3: Bodies To Be Audited By The Auditor General
Section - 4
Section 4: Methods Of Audit
Section - 5
Section 5: Audit Of Financial And Various Matters
Section - 6
Section 6: Timely Audit
Section - 7
Section 7: Audit Of Grant And Aid
Section - 8
Section 8: Matters To Be Audited
Section - 9
Section 9: Matters To Be Audited By The Auditor General In View Of Propriety
Section - 10
Section 10: Audit Of Corporate Bodies Wholly Owned By The Government Of Nepal, Provincial Government Or Local Level
Section - 11
Section 11: Audit Of Corporate Bodies
Section - 12
Section 12: Power Of The Auditor General To Examine Or Require Submission Of Documents
Section - 13
Section 13: Power To Collect Fees
Section - 14
Section 14: Review Of Audit
Section - 15
Section 15: Power To Obtain Expert Service
Section - 16
Section 16: Not To Be Liable For Any Act Done In Good Faith
Section - 17
Section 17: To Maintain Records Through Electronic Means
Section - 18
Section 18: Office Of The Auditor General
Section - 19
Section 19: Annual Report
Section - 20
Section 20: Audit Of Local Level
Section - 21
Section 21: Implementation Of The Audit Report
Section - 22
Section 22: To Take Action On Irregularities
Section - 23
Section 23: Format Of Accounts
Section - 24
Section 24: Power Of The Auditor General To Give Direction
Section - 25
Section 25: Power To Write For Action
Section - 26
Section 26: Power To Give Reward
Section - 27
Section 27: Power To Delegate Authority
Section - 28
Section 28: Power To Frame Rules
Section - 29
Section 29: Power To Issue Standards Or Directives
Section - 30
Section 30: Repeal And Saving