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Broad Objective of Audit
The objectives of Kerala State Audit Department is to ensure legality, regularity,propriety, economy, efficiency and effectiveness of financial management and administrations, mainly through Financial audit, Compliance audit and Performance audit. Efficiency-cum-Performance audit is also conducted with a view to ascertain whether the various schemes are run economically, whether they are actually yielding the results expected of them and have assumed the importance. Examination would focus on aspects such as inefficient handling, lack of foresight, expensive delays and wasteful expenditure due to lack of coordination. All audit under taken by the Director of Kerala State Audit Department, or on his behalf, shall be as per the provisions contained in the Kerala Local Fund Audit Act 1994.