Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
7.1 Detailed Audit Checklist
Sr. No Activity Risk Audit Steps
A
Recruitment
1 Availability of recruitment policy • Absence of formal recruitment
policy resulting in ad-hoc
recruitments
• Lack of clarity in certain aspects
of recruitment
• Certain policies like geographical
limitations and frequency of reapplication
not clear
• Certain discontinued processes
find mention in HR manual
leading to ambiguity
• Verify whether there is existence of a recruitment policy for the concerned
government departments
• Verify whether the following aspects of Recruitment are clearly elaborated
in the policy:
Minimum and maximum Age of recruitment
Minimum Qualification and essential qualification
Minimum Work Experience required
Educational Institutions whose students are preferred for Government
Jobs
Any other specific criteria
• Review the recruitment policy to find areas of improvement and check
whether the policies are up to date
2 Police Verification • Risk of hiring candidates who
have an adverse employment
• Obtain the Police Verification records of all new Government Servants
recruited during the audit period
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