Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
not be issued on a FIFO basis
• Receipt of medicine without quality
inspection
• Verify that the cartons and all other types of packing such as bottles,
medicines and capsules‘s sterilized safe packing have it clearly printed on
them ―U.K Government Supply, Not for Sale‖ with indelible ink
• Verify whether the packing of medicines is of standard quality so as to prevent
its damage or deterioration during transit
• Verify whether the medicines are packed in a manner to protect them from
moisture, dampness etc.
• Verify whether complete and detailed records are maintained for receipt of
each batch of medicines
• Compare the specifications of sample medicines as per the order & actual
medicines received
• Verify documentation/certificate to get an assurance that quality of medicines
was checked before final payment is processed
• Obtain stock register for the audit period and verify it for its completeness and
accuracy
• Compare the receipt date (Stock register) of medicines vis-à-vis their expiry
date (Month wise expiry date register) to check that expired medicines/
medicines nearing expiry date are not procured. Verify whether all medicines
at the time of their receipt fall within 6 months of its manufacturing date
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