Section 4: Methods of Audit

The Auditor General may, upon specifying the method, scope and period of audit, perform the final audit of the financial transactions and other activities related thereto of any office referred to in sub-section (1) of Section 3 or having selected any unit thereunder of which audit is to be performed by him or her either in detail one by one or randomly or sporadically and specify the facts obtained therefrom, make analysis thereof and comments thereon and may issue reports, along with his or her opinion as required on the financial statements.