Contemporary Issues in Public Accountability and Audit

About the Contemporary Issues in Public Accountability and Audit Accountability and transparency matter to people as neverbefore. The level of public scrutiny on usage of government fundsand delivery of services has become intense. Strong accountabilitymechanisms are imperative for ensuring efficient delivery of thevarious development and welfare programmes. In a social welfarestate like India, where substantial part of the total GrossDomestic Product is spent by the State on delivery of publicservices, it is paramount that action of the executive istransparent and strong systems exist to ensure proper and optimaluse of resources. The Institution of the Comptroller and AuditorGeneral of India plays an important role in this process byproviding an independent oversight mechanism. It is a critical linkin the chain of public accountability. Audit plays a significantpart in our democratic system of government by holding thegovernment accountable to the citizen for the stewardship of publicfunds. The increasing complexity of the public sector environment hasalso presented challenges to audit. It is vitally important torespond adequately to meet the expectations of people and therequirements of Parliament. The aim should be to provide stimulusfor better management of resource and in imporivng delivery ofgovernment's programmes. Audit must remain proactive in assistingthe Parliament and the government to strengthen the accountabilitymechanism and add value to the public sector. The publication ofthe book 'Contemporary Issues in Public accountability and Audit'by the Institute of Public Auditors of India provides valuableinputs in the above direction. It brings out some systematic issuesand provides potential solutions to existing challenges to goodgovernance. The efforts made by the eminent personalities insharing their ideas and insight are commendable.