His criticisms included:
- The CAG’s function is largely an inheritance from colonial rule.
- Auditing is a primary cause of widespread unwillingness to decide and act, having a repressive and negative influence.
- Parliament has an exaggerated notion of auditing’s importance.
- The CAG’s function is not very important, and auditors lack knowledge of good administration.
- Auditing is a pedestrian function with limited usefulness.
- A deputy secretary knows more than the CAG and staff about departmental problems.