Audit Manual - Core Treasury System Uttarakhand

TABLE OF CONTENTS
Volume – 1 : Introduction to Audit Manual………………………..1
Uttarakhand at a Glance ...................................................................................................................... 9
1 Vision of Uttarakhand Government ......................................................................................... 11
a) Vision Statement ...................................................................................................................... 11
b) Vision Elements, Goals & Action Points ........................................................................... 11
2 Nature and scope of Audit ........................................................................................................... 8
3 Role of Audit .................................................................................................................................... 9
4 Steps to be taken in an Audit .................................................................................................... 10
5 Execution of an Audit .................................................................................................................. 22
a) Sampling Methodology .......................................................................................................... 22
b) Documentation of Audit Working Papers .......................................................................... 19
c) Audit Evidences and their collection .................................................................................. 21
6 Winding up & reporting ............................................................................................................... 30
a) Draft Audit Report.................................................................................................................... 30
b) Exit meeting (Raising and Pursuance of Audit Objections) ......................................... 32
7 Settlement of Audit Objections ................................................................................................. 28
8 Confidentiality of Audit Information ........................................................................................ 39
9 Due Professional Care ................................................................................................................ 40
10 Code of Ethics ............................................................................................................................... 41