Action on Audit Reports :

The Annual Accounts and the Audit Reports of public enterprises and government companies are scrutinized by the Parliament. Since parliament has limited time for discussion on the issue of national importance, therefore the Parliament and the State Legislatures have, constituted specialized Committees like the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU) for review and scrutiny of audit Reports and Annual Accounts of public enterprises and government companies