451

of a single Colony must me. cessarily be fixed renders it

- difficult to secure a

complete

professional haining for the - subordinate officers of the _

Department.

(2) The difficulty

difficulty in ob.

laciving

mew

a

Colonial Auditors

fully qualified by special technical preparation for the important duties of the position,

(3) The limited experience of a local Audit Department tends to prevent the introduction

of

of improved methods of ac- counting

or ved ex

preventing fraud.

expedients for

(4) The frequent changes

the leave system are

caused

by

detrimental to continuity of

policy

and of general princi.

ples of action which should- Audit Department.

govern

atv

(5) The close personal

relations in which the officers

of

the Colonial Audit Departmen

necessarily stand to their colleagues=

in the other branches

of

the

Colonial

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