whoever has written the above has no idea of working of both IRAS and IAAS as the training, working rules etc. are entirely different. the minimum that the writer could have done is to go and see how a Chief Auditor and his or her office works and what they do. this is exactly what they do in other posts. They are not involved in the activities of Financial Advice (of course the railway accounts take it as their duty to object to any proposal and then bargain though they are supposed to point out the deficiencies and also suggest ways which was being done earlier by serious IRAS officers of days of yore whose accountants were definitely much more more efficient). The accounting system in railways is different. it is not only budget making but also so many other jobs and these two are entirely different ones.