CHAPTER VIII INTERNAL CHECK A. SCOPE AND METHOD OF INTERNAL CHECK 801. Internal Check - The check exercised by the Accounts Officer on the financial transactions of the railway on behalf of the Railway Administration is called internal check. It is so called to distinguish it from the audit conducted by the Chief Auditor of the Railway on behalf of the Comptroller and Auditor General. The internal check should be conducted with reference to- (a) d Rules and orders issued by the President , the Railway Board, General Managers of Railways and other subordinate authorities to whom the power to issue rules or orders has been delegated; (b) the instructions contained in this and other Indian Railway Codes and any further instructions issued from time to time by the Railway Board; and (c) the recognised standards of financial propriety vide paragraph 116 of Financial Code. 802. Unless an exception is specially permitted in any particular case. All transactions, whether relating to receipts o...