CAG's role, Rai said, has evolved as from "being a bunch

of fault finders who are often wiser by hindsight, we now recognise and report good practices that we observe during audit". The public auditor, he said, was as much engaged in the business of upgrading public governance as any other agency in the administration. "We do not subscribe to the We-They concept and hold ourselves to be on the same side of the table as the executive. Our audits have undergone a cultural change. We now engage in positive reporting," Rai said. Observing that it was imperative for public auditor to appear objective and trustworthy, he said, "we can only deserve trust if we are judged as credible, competent and independent and can be held accountable for our operations".