Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
benefits.
23. If audit note contains comments with regard to review of
systems established to ensure compliance with those
policies, plans, procedures, laws and regulations which
could have a significant impact on operations and
reports,
24. Review of the means of safeguarding assets, and as
appropriate, verification of the existence of such assets.
25. Appraisal of the economy and efficiency with which
resources are employed.
26. Review of operations or programmes to ascertain
whether results are consistent with established
objectives and goals
27. Draft report given to DDO/HOD for comments.
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