Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Orders, if any, in regard to change in birth date
Collateral evidence in respect of past service
Change in name
F
Salary Computation
10 Adequacy of controls over Salary
Disbursement
• Lack of maker checker control/
SOA non compliance before
salary disbursement
• Bank Payment voucher
generated without adequate
supporting documents
• Verify whether the salary payment report is authorized by the DDO, before
disbursement by treasury for new entrant
• Carry out a head wise comparison of current & previous month's salary ,
obtain reasons for change in the salary
• Verify that payroll report sent by treasury is further confirmed by DDO
G
Job Rotation
11 Rotation of critical positions • Risk of same Government
servants holding critical positions
for years and using it for
fraudulent purposes
• High dissatisfaction levels and
• Verify whether the process of Job rotation exists in the department
• Obtain a list of Government servants along with their role, designation,
department name and number of years since when they have been on
those roles/ departments
• Verify whether any critical staff has continued in the same position without
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