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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 ...
"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.
It was given statutory recognition by the Government of India Act, 1919, and further strengthened by the Government of India Act, 1935. [8]: 51 After India gained independence and the Constitution came into force, the Auditor General was re-designated as the Comptroller & Auditor General of India. In 1971, the CAG's (Duties, Powers and ...
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
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ICAI offers study materials and describes the syllabus in great detail via a prospectus. [36] While ICAI claims that this study material on the website is sufficient for motivated students to study, most students opt to attend oral coaching classes or learn from e-learning portals.
The program was renamed to National Talent Search Scheme with the NTSE examination now being conducted for classes X, XI, and XII. Currently, the NTSE exam is conducted only for 10th class students in India in two phases with subjects relating to Mental Ability Test and Scholastic Aptitude Test (SAT) for 100 marks each. [6] [7]