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The Comptroller and Auditor General (CAG) of India is an authority, established by the Constitution under Constitution of India/Part V Chapter V/Sub-part 7B/Article 148, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government.
An application under the RTI to access relevant official documents is the first step of the social audit. Then the management personnel of the social audit verify these official records by conducting field visits. Finally, the 'Janasunani' or public hearing is organised at two levels: the Panchayat or village level and the Mandal level. The ...
The mass social audit under the employment guarantee scheme in Dungarpur is the most significant feature of the first phase of implementation of the NREGA in India. Launched on 2 February 2006, the first phase of the NREGA implementation included Dungarpur as one of 200 districts of India.
Audit studies have been conducted to test the existence of discrimination in numerous occupations and services and in regards to multiple characteristics. For example, studies have been conducted to measure discrimination against racial minorities by real estate agents , [ 5 ] as well as gender discrimination against women applying for ...
The first complete internal model for social accounting and audit, 1981, was designed for social enterprises to help plan and measure their social, environmental and financial progress towards achieving their planned objectives. [8] Organizations are seen to benefit from implementing social accounting practices in a number of ways, e.g.: [9] [10]
"Social auditing" Social Accounting and audit is a comprehensive triple bottom line planning and measurement method. [1]Social accounting and audit uses quantitative analysis of planned and actual measurement, ratio analysis for comparing trends over time, and qualitative analysis of constant comparison using ‘coding’ and ‘categorizing’ so that responses can be made and measured.
Image source: Getty Images. 1. Lockheed Martin. After its stock price reached an all-time high earlier this year, Lockheed Martin and its defense contractor peers have sold off considerably over ...
A 2018 stamp dedicated to the 70th anniversary of the Institute of Chartered Accountants of India Government Diploma in Accountancy Certificate. The Indian Companies Act, 1913 passed in pre-independent India prescribed various books which had to be maintained by a Company registered under that Act.