Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether any unexplained and unjustified purchase of medicines and
veterinary equipment is done
• Verify whether all purchases are authorized by Competent authority
• Obtain a list of equipments valuing more than Rs. 1 Lakh procured during
the audit period
• Verify whether all such purchases of equipments are approved by the
Competent Authority
• Obtain details of any emergency procurements made during the audit period
• Obtain reasons for making emergency purchases
• Verify whether the emergency purchases were approved by Competent
authority
• For checkpoints related to review of stock and stores refer Audit Checklist
on “Inventory Management”
2 Quality Inspection of
Medicines etc. at the time of
receipt
• Purchase of medicines which do not
meet the quality requirements
• Verify whether there is a mechanism for carrying out a quality inspection of
the medicines etc. procured at the time of their receipt
• Verify that atleast 10% random sample is selected from the procured
medicines and tested at a laboratory for its quality
• Obtain documentation authenticating quality inspection done at the time of
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