3. Appointment of Director and other Audit Officers.
(1)An organizational structure shall be constituted for performing the Audit Work.(2)The State Government may, on such terms and conditions as may be determined by it, appoint the Director, and every such officer, and may make provisions with regard to the appointment and conditions of service of their staff.(3)The persons appointed in such area, as the appointing authority may specify, exercise such powers and perform such duties as may be conferred or imposed on them by or under this Act.(4)The State Government may, by notification, confer upon the powers of the Director to any officer not below the rank of a Class I officer.(5)The Internal Audit in various Departments shall be centralized within the Finance Department and shall be outside the purview of individual departments.(6)The State Government may permit to conduct audit through out-sourcing from any eligible Firm, Company or Institution, Society.
