Section 5: Audit of Financial and Various Matters

1) The Auditor General may, on a selective basis, perform audits of various matters such as information technology, functioning, gender, forensics, and environment of the bodies referred to in sub-section (1) of Section 3, of which audit is to be performed, in addition to their financial audit, having regard to inter alia, the regularity, economy, efficiency, effectiveness, and propriety thereof.

2) The mode, method, scope, period, matters of examination and reporting of the audit of various issues to be performed pursuant to sub-section (1) shall be as specified by the Auditor General.