Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Non Execution of a
Programme/Scheme in accordance
with the planned timeline
• Welfare programmes not meeting the
Intended user‘s needs
• Inequality in disbursement of benefits
to the intended users
• Lack of transparency in the
programme management process
Whether the output has met its objective as expected,
Whether the output is appreciated by the user / beneficiary
Whether the output is sustainable / long lasting
• Verify whether the Financial and physical performance reports are
interlinked to evaluate an appreciation of the cost against the
estimated cost as well as value for money
• Verify whether the outcome of the Programme meets the
identified needs of public for whose welfare it was launched
• Verify whether the Government has conducted surveys from its
end users to identify end users -expectations and satisfaction
• Verify whether outputs/services are made available to intended
groups without discrimination
• Verify whether everyone has access to the benefits due to them
• Additional evaluation should be carried out with respect to:
Process Evaluation: Verify the extent to which a programme
is operating as intended in scheme
Outcome Evaluation: Verify the extent to which a programme
achieves its outcome oriented objectives
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