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. Typically most emphasis is placed on the audit of tax administrations, which usually have their own specialized IA units. However, at the same time, there are many non-tax revenue and receipts – license fees, registration fees, visa fees, royalties, recovery of loans and advances, grants-inaid, and so on – which typically do not fall under same degree of IA scrutiny but in aggregate amount can be significant. While IA should ensure that all such revenues and other receipts are collected promptly, banked immediately, and fully accounted for, it is common to find the IA of such receipts is nominal and not afforded much importance. Part of the problem is that such receipts are collected at a large number of points, making controls difficult to enforce. In those countries where there may be considerable problems of communication between these points and the center and where payments may be made in cash rather than through checks or bank transfers, this considerably increases the dimension of this control problem.