Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Verify whether all goods receipts are verified against authorized
purchase order and quantity received matches with the quantity
ordered
Verify the specification (Quality) of the material received matched
with the specifications of the material ordered
Verify whether proper quality check was being carried out for the
material received to get an assurance on its quality
3 Only authorized personnel have
the authority to receive material
and update inventory records
• Unauthorized receipts of material
• Violation of Clarity of Responsibilities
• Verify whether all supporting documents for the receipt of the material are
verified at the security gate
• Verify whether security has put ‗In date and time‘ on the invoice or
delivery challan or lorry receipt
• Verify whether Weighbridge report (In case of bulk items) is attached with
the supporting documents
• Verify whether material is received by authorized person and
acknowledgement for the receipt of material is duly given
• Verify whether authorized person has signed the documents after
satisfactory receipt of material and reconciliation of the quantity received
• Reconcile the date of entry of the material in stores register vis-à-vis the
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