Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the intended development schemes are being
implemented economically and efficiently and producing the
results expected from them
• Verify the extent to which the agency or authority being audited is
adequately discharging its financial responsibilities in relation to
the schemes being implemented
• Verify whether there are instances of overpayment, loss,
extravagance, avoidable excess or infructuous expenditure
attributable to improper planning, incorrect sequencing of
activities, delays in completion etc.
7 Programme Evaluation (efficiency and
economy)
• Non achievement of the intended
objectives
• Failure of schemes/ programs
• Inadequacy of Budget
• Actual spending exceeding the budget
• Money stated to have been utilized
on a programme might not be used
entirely on the programme
• Verify whether adequate evaluation of the schemes/ programmes
being run is carried out in terms of achievement of scheme
objectives. Verify evaluation report for the same
• Verify the compliance of scheme by comparing outcomes or
impacts with the goals set in the policy or programme objectives
• Verify the output and relevant independent evidence, to establish
the following:
Whether Quality and volume are in accordance with technical
specifications,
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