Former Assistant Auditor General of Nepal Publishes Book on Government Auditing 

Honorable Auditor General of Nepal Mr. Toyam Raya (center) publicly released a new book on government auditing authored by Mr. Ram Babu Nepal, Former Assistant Auditor General (AAG) on 25 February 2025. Former Chief Secretary of the Government of Nepal and Former Ambassador of Nepal to China, Mr. Leela Mani Paudyal, and Former Deputy Auditor General, Mr. Ramu Dotel, provided their reviews on the book during the ceremony. Auditor General Mr. Raya thanked the author for a very useful book that will enrich auditing literature. He also expressed appreciation for dedicating this book to his seniors and colleagues. In welcoming guests, AAG Mr. Shreekumar Rai stated that it was a good opportunity for the office to organize this program, and opined that this book will be very useful to practitioners and academicians.  

This book has six chapters and their major contents are follows: 

• Chapter 1 – Basics of auditing. This chapter covers the foundations of auditing, including the definition of auditing, objective, scope and benefits, independence, key partners and stakeholders, qualities, competencies and code of ethics. It also covers the accounting and auditing, internal control system, internal auditing, and auditing and evaluation. 
• Chapter 2 – History and evolution of auditing. This chapter provides information on the history of auditing and discusses how the practice evolved over time to the present scenario. It also provides brief information on the evolution of auditing in some countries including China, India, the United Kingdom, Japan, Canada and Nepal. The chapter also discusses the three models of Supreme Audit Institutions (SAIs) and also elaborates on the factors influencing the evolution of auditing.
• Chapter 3 – Types of auditing: Objective and scope. This chapter provides information on eighteen types of auditing. All these audits may not be in the purview of all SAIs, but demand objectivity, independence and systematic approach for credibility. 
• Chapter 4 – Management of auditing. This chapter explains the key factors taken into consideration during different phases of auditing (planning, field work, reporting, follow-up) and the documentation of working papers. 
• Chapter 5 – An appraisal of the contribution of government auditing.  In this chapter, the author discusses the role in making governance effective and combating fraud and corruption. 
• Chapter 6 – Enhancing the effectiveness of government auditing. This chapter discusses benchmarks to evaluate SAI performance, common challenges of a SAI, and provides the practical measures to enhance effectiveness of a SAI.  

The author, Mr. Nepal, joined the Office of the Auditor General of Nepal in January 1978 as an Audit Officer, and was promoted as Director in 1983 and AAG in 1994. He joined the United Nations (UN) service in September 1999 and also served in the UN related organization in Vienna, Austria and The Hague, Netherlands until October 2012. He is now associated with social organizations. He founded Ram Babu-Gyanu Social Service Award Fund in 2013. He is also the recipient of Elmer B. Staats Award in 1998. He received first prize in All Nepal Essay Competition in 1984. He has authored eight books and more than 400 articles in his credit.    

Those interested on this book can send an e-mail to the author of this book at: rambnepal1956@gmail.com