Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
dated
• Verify whether in case of cancelled measurements, reasons for
cancellation are recorded under the initials of the officer
• Verify whether any corrections in the measurement book are properly
made and attested
• Check that the entries in the measurement book should be made with
indelible ink
• Verify whether each measurement book contains an index which is kept
upto date
• Verify whether the person taking the measurements is authorized to do
so
• Verify whether a register is maintained in Divisional Office containing
the following details of Measurement books:
Serial Number of each book
Names of the sub-divisions(Camp office) to which they are issued
Date of issue
Date of return (so that its eventual date of return to the divisional
office may be checked)
Page 358 of 705