Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
received goods
• Inspection results not available for
vendor evaluation process
inspection maintained at stores
Check that the quality inspection is evidenced by inspection reports,
notations, receiving reports, or other acceptable records
Verify whether no material is issued before inspection
Check whether all the material pending inspection is stored
separately in an identified area with proper identification tag
Take sample of gate entry slips for the date of checking. Compare
the quantities as noted in slips at the time of gate entry to the
quantities physically available pending for inspection
Note the deviations and obtain their reasons
Verify whether the inspection results are properly recorded for the
vendor evaluation process
7 All material received is recorded
and in correct period
• Inventory received is not recorded in
books
• Material received not recorded in the
period in which it is received
• Delay in recording of receipt of
material
• Verify whether all material receipts/deliveries are directed through stores
in-charge/authorized personnel only
• Check whether appropriate store procedures are implemented to get an
assurance that all material receipts are correctly recorded in stores
register
• Verify whether quantities of material received are reconciled by actual
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