From the Editor's Desk

Dear Readers

The third issue of the Journal of Government Audit and Accounts, now, is in public domain. This issue brings out an interesting mix of articles, which I hope would not only disseminate novel ideas but also encourage readers to explore and implement innovations in their respective domains.

The article on audit of "Farm Loan Waiver Scheme" showcases the impact of audit findings. The other article vividly demonstrates the potential of data analytics and data visualisation in performance audits for significantly improving the quality of audit process and reporting- a paradigm shift in data analytics and an eye opener of the future that beckons us all.

Further, in pursuit of the larger goal of achieving wider outreach of our audit reports, we have featured for the first time a video podcast of the performance audit on Flood control and Drainage systems in Delhi.

The current issue also features an article in which the author articulates the case for an independent audit of the public sector banks for providing an assurance on the financial health and prudence of capital infusion into these banks from budgetary resources.

As a regular entry that features one office, we present in this issue the International Centre for Information Systems and Audit (iCISA) – a fact file of the capacity building initiatives and domain specific support that iCISA has provided over the years as a hub for Information Systems and Audit .

I hope that the readers find this issue very interesting and earnestly look forward to your valuable support, feedback and suggestions.

(Meenakshi Sharma)
Director General
Professional Practices Group