Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
financial systems audit
• Verify whether in designing the programme/activity, the
department conducted a technical and financial analysis of
alternative approaches, and then selected the best preferred
option with the consent of adequate authority
2 Work Plan for execution of Programme/
Schemes
• Non compliance of scheme execution
terms
• Verify the Annual Work Plans of Departments and check that all
activities/ programmes specify the tasks required to execute the
activity as per terms of schemes
• Verify whether all elements of procurement in the Annual Work
Plan, are included in the Procurement Plan
• Verify whether all relevant costs in the Annual Work Plan and in
the Procurement Plan, are captured in the Cash Flow Projection
• Verify whether the programme framework provides clear
accountability relationships
3 Objectives of Programme/ Schemes • Ambiguous objectives for scheme
formulation
• Verify whether the specific targets prescribed by the Government
for accomplishment of the programme objectives have been met
within the scheduled timeframe
• Verify whether appropriate parameters are defined in the
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