Library audit in the electronic environment: challenges and experiences

Abstract

Audit or Auditing is a regular activity conducted to examine the various process and system of an Institution or an Organisation to ensure compliance to existing policies and procedures. Institutions, which receive grants from government, are liable for audit, as they are accountable for the utilization of funds received. Hence Libraries of Government establishments are liable for Audit, i.e., Internal audit and Comptroller and Auditor General audit (CAG). With the increasing ICT application in libraries, the librarians have a challenging job of keeping the controls in place so as to adhere to the audit procedures and its compliance. To this extent the authors share their experiences.