law: Employees’ State Insurance Act, 1948
  34. Audit
  
  (1) The accounts of the Corporation shall be audited annually by
  
  the Comptroller and Auditor-General of India and any expenditure incurred by
  
  him in connection with such audit shall be payable by the Corporation to the
  
  Comptroller and Auditor-General of India.
  (2) The Comptroller and Auditor-General of India and any person
  
  appointed by him in connection with the audit of the accounts of the
  
  Corporation shall have the same rights and privileges and authority in
  
  connection with such audit as the Comptroller and Auditor-General has, in
  
  connection with the audit of government accounts and in particular, shall have
  
  the right to demand the production of books, account, connected vouchers and
  
  other documents and papers and to inspect any of the offices of the
  
  Corporation.
  (3) The accounts of the Corporation as certified by the
  
  Comptroller and Auditor General of India or any other person appointed by him
  
  in this behalf together with the audit report thereon shall be forwarded to the
  
  Corporation which shall forward the same to the Central Government along with
  
  its comments on the report of the Comptroller and Auditor General.]