Audit is one such initiative which is gaining ground and it encompasses all the three elements. With the enactment of the NREGA, The Audit has become mandatory and is widely talked and written about. However, the Audit is still an emerging and evolving concept and not much literature in terms of guidelines or handbook or manual is available for use by either the development functionaries or civil society organisations. This book is designed to help officials and representatives of people's organizations and movements who want to facilitate the process of audit and finance. This book aescribes the characteristics of auditing and finance management. It also describes the relationship between the finance management and auditing and includes all the topic related to the aUditing and finance management like finance poverty in India. Auditing for social change in the context of the millenium development goals. The role of auditing and public finance management and media and audit. This book also contains examples of how these general principles of auditing and finance can be applied to various programmes and schemes.