6.6 Role of Audit in Promoting Transparency and Accountability

1. The transparency: the public-accounts' visibility (the reports' publication (the citizen's access)); the open-findings' discipline (the audit-as-watchdog's evidence (the media's-and-civil- society's use (the Pro-Public-type engagement — the PIL companion (LAW5605-U9.3)))). 2. The accountability: the answer's chain (the auditee's response → the PAC's examination → the corrective action → the discipline (the departmental-and-criminal routes (the misappropriation's referral))); the deterrence (the audit's shadow on the spending behaviour). 3. The good-governance's face: the integrity-system's pillar (the AG + the CIAA (the corruption-control companion — the verified Arts 238-239's body (LAW5605-U8.2)) + the PAC + the civil-society — the four-pillar integrity architecture). 4. The limits-and-reform: the backlog-and-implementation gap (the chronic critique); the capacity-and-independence's strengthening (the OAG's modernisation (the IT-audit's arrival; the FMIS's integration)); the risk-based audit's turn (the coverage-vs-depth balance). The prescribed case (cited verbatim; honest note): Dev Bahadur Lawati v. National Commercial Bank Limited, Central Office, Kathmandu (NKP 2079 B.S., Vol 8, D.No. 10922) — the recent financial-institution dispute (read the report for the precise facts-and- holding).