He highlighted that audit laid great emphasis on interaction with the institution under audit.
"Dialogue is absolutely essential both for the smooth conduct of audit and for successful outcome from the audit," Rai observed at a two-day seminar on 'CAG's audit mandate' that concluded at the National Academy of Audit and Accounts here Sunday.
In his inaugural address Saturday, Union Rural Development Minister Jairam Ramesh had advised the auditors to appreciate and be sensitive to the genuine constraints faced by the executive in implementation of government programmes.
"While the executives should interact with the auditors and use the audit recommendations as an input for good governance, the auditors should also be sensitive and appreciate the genuine constraints faced by the executive in implementation of the programmes," he said.
Seven secretaries of the government of India, principal secretary (finance) of some states and higher officials of the CAG across the country participated in the seminar.