General Sector Audit
Government Departments are categorised into Sectors viz. General Services, Social Services, and Economic Services as per Rule 24 of Government Accounting Rules 1990 for accounting purposes. Mirroring this accounting classification, Government departments are grouped into (i) General & Social Sector and (ii) Economic & Revenue Sector for the purpose of audit.
Compliance Audit and Performance Audit are mainly the two types of audits conducted under this Sector.