Internal Audit programmes for the survey of the financial aspects of the work of a University and its Institutes should be carefully prepared, in order to enable a systematic, adequate and efficient check on such work. It is desirable to consult the Auditor- General in preparing this programme (FR 134,(2)).

Internal Audit Reports. – Copies of Internal Audit reports pertaining to the financial operations of a University and its Institutes, should be furnished to the Auditor –General (FR 134 (3)).