Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Obtain reasons for deviations and report it as observation
2 Attendance records • Unauthorized changes in attendance
register
• Incomplete attendance register can lead to
difficulty in pay processing as attendance
and leave day cannot be ascertained
• Obtain attendance records for the audit period
• Take a sample for adequate months
• Verify physical control over attendance registers for teachers
• Verify whether attendance register is signed and dated by the
competent authority every day
• Verify whether monthly summary is prepared for attendance
and approval is obtained from competent authority
• Verify whether attendance summary is submitted within time
to the concerned authority for payment processing
• Verify whether there is no cutting and overwriting on
attendance register, if yes, then it must be signed/approved
by competent authority
• Make a surprise check of the attendance register to verify its
timely updation
• Obtain reasons for deviations and report it as observation
3 Student Transfer • Delay in issuing transfer letter • Obtain a list of students transferred to other schools within
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