Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
4.2 Detailed Audit Checklist
Sr. No Activity Risk Audit Steps
A
Receipt of Material
1 Review controls over receipt of
material in stores
• Incorrect recording of the receipts in
the stores register
• Incorrect counting of the receipt
material
• Obtain all the records maintained for recording of inventory by stores
department
• Verify whether a proper stores register is being maintained
• Verify the process of receipts of material to get an assurance on whether
the maker checker control exists over receipts of material and recording
of the material in stores register
• Verify the format in which material records are being maintained
• Verify whether all receipts are sequentially recorded in the stores register
• Verify whether in the stores ledger for every material receipt information is
recorded withy respect to:
Material description
Reference to the purchase order or contract against which material is
received
Total quantity received
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