In an era where technology governs almost every aspect of life, governance and accountability cannot remain tethered to outdated manual systems. The CAG has rightly emphasised the need for extensive use of digital tools in forensic auditing. With development engines in full throttle and hundreds of crores being pumped annually into welfare and infrastructure projects, the demand for accuracy, speed, and transparency in financial oversight is greater than ever. Every penny of taxpayer money must be properly accounted for, and digitisation is the most viable pathway to achieve that. Manual auditing systems, no matter how diligently pursued, are prone to delays, errors, and at times, manipulation. In today’s digital world, where vast datasets can be parsed in seconds, authorities cannot afford weeks or months of painstaking manual scrutiny. AI/ML tools are already proving their worth by detecting fraudulent claims in beneficiary schemes and identifying tampering in electronic records. These technologies not only increase efficiency but also drastically reduce the scope for human error and vested interests to creep into the process.
The Government has already taken strides in creating digital platforms like IFMIS, e-Procurement, and the DILRMP. However, the challenge lies in the uneven maturity of these systems across states. While some states have adopted digital frameworks robustly, others still lag, leaving loopholes that can be exploited. State and UT Governments must push forward with digital reforms on a war footing. Once a robust digital audit framework is in place, the benefits will be manifold. Transparency will automatically strengthen governance, as real-time monitoring and forensic analysis leave little room for manipulation or diversion of funds. Moreover, remote auditing will ease the burden on the executive, allow for timely audits, and provide greater assurance to stakeholders.
The message is clear: digital transformation of auditing is not just desirable, it is indispensable. For a country aspiring to become a global economic powerhouse, plugging financial leakages and ensuring accountability at every level of governance is non-negotiable. CAG’s push for digital forensic audits must therefore be viewed as a call to action for all states and UTs. Transparency remains the cornerstone of good governance, and digitisation is the most powerful tool to uphold it.
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