Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
and updated
• Obtain reasons for deviations and report as observation
13 Campus • Unauthorized visitor movement
• Unhygienic campus causing diseases
• Verify whether campus is fenced properly
• Verify control over visitor movement
• Verify whether campus is hygienic
• Verify whether separate toilets are available for male and
female students
• Obtain reasons for deviations and report as observation
14 Physical verification of departmental
land & buildings
• Difference between actual and book
records
• Obtain a list of all the property
• Check for the process of periodic physical verification in
respect of Government School buildings
• Check that the department maintains consolidated record for
the properties in respect of Government school buildings and
had carried out the physical verification as per the
plan/periodicity
• Verify the physical verification documents for sample schools
and check that they are reviewed/ approved by the estate
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