Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Step – 9
After the approval of Audit report by duly constituted Expert Committee / Audit Review
Committee, report should be circulated to concerned office, HOD‘s and the Government
Steps in Details
Intimation of Audit
• Before the commencement of any audit The auditee department would be provided an
information sheet in a prescribed format, which should be duly filled in that prescribed
format ‖. This should be submitted to audit team Well before the start of audit
The auditee department would be informed about the schedule of the audit duly approved by
component authority. For this purpose the auditee would be informed in writing through a
commencement letter to the head of the auditee department at least a month before the
audit is to be initiated to give them adequate notice to arrange the necessary records and
resources for a smooth conduct of the audit.
The Commencement Letter should at least include the following details:
• Address the letter to the highest individual responsible for the function/department in the
region. Estimated duration of the audit
• Lead auditors and staff assigned for the audit
• Schedule opening conference
• Objective of audit
• Scope of the audit and period it shall cover
• The intention of the Audit head to have an exit meeting to discuss issues arising out of the
audit
• Request for necessary information and documents
The letter should be marked to the Functional head and head of Audit.
Filling up of the assignment commencement form
The assignment commencement form shall be prepared and filled by the Audit head for
initiation of an Audit. The form shall assign a project title/name and project number to the
proposed audit. It shall state the audit objectives and any special concerns or considerations
in respect of the assignment. It shall reflect the audit period and the audit staff who shall be
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