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  • TITLE
  • CERTIFICATE
  • DECLARATION
  • ACKNOWLEDGEMENT
  • CONTENTS
  • LIST OF ABBREVIATIONS
  • LIST OF TABLES
  • LIST OF FIGURES
  • 1. INTRODUCTION
  • 1.1 Significance of the Study
  • 1.2 Review of Literature
  • 1.3 Statement of the Problem
  • 1.4 Scope of the Study
  • 1.5 Objectives of the Study
  • 1.6 Hypotheses of the Study
  • 1.7 Period of the Study
  • 1.8 Methodology of the Study
  • 1.9 Sources of Data
  • 1.10 Sampling Design
  • 1.11 Collection of Data
  • 1.12 Analysis of Data
  • 1.13 Limitation of the Study
  • 1.14 Presentation of the Report
  • 2. PUBLIC SECTOR UNDERTAKINGS IN INDIA
  • 2.1 Introduction
  • 2.2 Characteristics
  • 2.3 Objectives of Public Sector Undertakings in India
  • 2.4 Development of Public Sector Undertakings in Independent India
  • 2.5 Forms of Organization
  • 2.6 Indian Companies Act and Government Companies
  • 2.7 Government Companies and Legal Viewpoint
  • 2.8 Public Sector and Accountability
  • 2.9 The Committee on Public Undertaking
  • 2.10 Accounting in Public Sector Undertakings in India
  • 2.11 Control over Public Sector Undertakings
  • 2.12 Public Sector Undertakings in Kerala
  • 2.13 Overview of Government Companies and Statutory Corporations
  • 3. AUDITING IN PUBLIC SECTOR UNDERTAKINGS IN INDIA
  • 3.1 Introduction
  • 3.2 Audit of Public Sector Undertakings
  • 3.3 Institutional Framework of Government Audit in India
  • 3.4 Objectives and Scope of C&AG Audit in Public Sector Undertakings
  • 3.5 Audit Board in India
  • 3.6 Audit Report and the Committee on Public Undertakings
  • 4. ANALYSIS OF DATA
  • 4.1 Profile of the Respondents
  • 4.2 Audit System in Public Sector Undertakings
  • 4.2.1 Emphasis on Procedure
  • 4.2.2 Waste of Time
  • 4.2.3 Empanelment
  • 4.2.4 Committee on Public Undertakings
  • 4.2.5 Internal Control
  • 4.2.6 Internal Control Manuals
  • 4.2.7 Multiple Auditing
  • 4.2.8 Expertise of the Audit Staff
  • 4.2.9 Standardized Financial Rules and Audit Manuals
  • 4.2.10 Parliamentary Committees
  • 4.2.11 Audit Paras
  • 4.3 Auditing in Public Sector and Non-Public Sector Undertakings
  • 4.4 Modern Trends in Accounts and Audit in Public Sector Undertakings in Kerala
  • 4.4.1 Audit Committee
  • 4.4.2 Risk based Auditing
  • 4.4.3 Corporate Governance
  • 4.4.4 Peer Review
  • 4.4.5 System Auditing
  • 4.4.6 Quality Standards
  • 4.4.7 Accounting Standards
  • 4.4.8 Serious Fraud Investigation Agencies
  • 4.4.9 Rotation of Audit Work
  • 4.4.10 Other Services
  • 4.4.11 Offer Documents
  • 4.4.12 Quality Review Board
  • 4.4.13 Legal Audit
  • 4.5 Role of the Comptroller and Auditor General of India in Public Sector Auditing
  • 4.6 Ascertainment and Analysis of the Views of Auditors Regarding Public Sector Auditing
  • 4.7 Identification and Analysis of Major Problems in Public Sector Auditing
  • 4.8 Tenability of the Hypotheses
  • 5. FINDINGS AND SUGGESTIONS
  • 5.1 The Study in Retrospect
  • 5.2 Findings
  • 5.3 Suggestions
  • 5.4 Conclusion
  • 5.5 Scope for Further Research
  • BIBLIOGRAPHY
  • APPENDIX - INTERVIEW SCHEDULE