Section 29(c) in The Bihar Civil Service (Executive Branch) and the Bihar Junior Civil Service (Recruitment) Rules, 1951
(c)Auditing. - The principles and procedure of Auditing and their practical application to all types of trading, commercial, industrial, banking, insurance, public utility and investment undertaking; Rights and Duties of Auditors; Internal Audit Investigations of actual and suspected frauds. Auditor's report, certificates and opinions, Limitations of Audit.
