Strengthening The Internal Audit Feroz Ahmed Mir, Shafat Yehya Social responsibility has been an accepted convention in India for ages although most often its manifestation was to be found in philanthropy and community welfare initiatives. Nowadays public expenditure has increased and how the money is spent and the quality of services it provides is an important issue to users of public service and simultaneously tax payers including management. The Audit Institutions play an important role in enhancing good governance for public assets, to foster integrity, transparency, accountability within the public entities. The Internal Audit function is a key component of Public Financial Management.Directorate of Audit and Inspections has been conducting internal audit Of Government Departments of Jammu and Kashmir since 1996.