Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
v. Test Audit: Tests of controls are audit procedures performed to evaluate the
effectiveness of either the design or the operation of an internal control. Tests of controls
directed toward the design of the control focuses on evaluating whether the control is
suitably designed to prevent material weaknesses
Step – 2
Before Commencement of an audit, a prior instruction/ information should be sent to the
concerned department (auditee), instructing the auditee to furnish basic audit information in a
prescribed format as given under ―Audit Formats No.
Step – 3
Date of commencement of Audit (Kick- off meting) and Audit Process should be communicated 4
weeks in advance to respective HOD‘s/HOO‘s/ DDO‘s. Ensure that the concerned departmental
staff and officers are available when Audit team arrives for audit. All records/ documents are
readily available to the Audit team
Step – 4
Audit team incharge/ leader should ensure that on a periodic basis, audit observations are
informed to the concerned officer (HOD‘s/HOO‘s/ DDO‘s). Upon completion of the audit, a draft
report should be circulated to the concerned officer
Step – 5
Responses/ clarifications on draft observations circulated by Audit Incharge should be duly
responded by concerned officer (HOD‘s/HOO‘s/ DDO‘s) within stipulated time frame (not later
than the date of exit meeting scheduled)
Step – 6
Audit team Incharge/ leader should ensure that a final exit meeting is conducted with concerned
officer on audit observations and responses/ clarifications obtained
Step – 7
Post exit meeting Audit Report should be finalized by Audit team in charge incorporating the
responses and clarifications received and submit the report to Director Audit/ Government,
through proper channel, within stipulated time frame
Step – 8
Audit report should be examined and the prescribed format given below should be duly filled in
by the Head Quarter officials. All reports should be duly reviewed by the duly constituted expert
committee/ Audit review committee
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