Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Unauthorized changes to database
• Inadequate backup can lead to data loss
tube wells, ground water levels, assets etc)
• Verify whether data such database is up to date
• Physically verify some of the details mentioned in database
• Verify whether only authorized personnel have access to database
• Verify whether changes in database are done only after approval from
competent authority
• Verify whether proper back is taken for the database
• Obtain reasons for deviations and report it as an observation
6 Physical verification and FAR • Difference between book stock and
physical stock
• Assets written off without adequate
approval
• Obtain fixed assets register of all the assets in possession of Irrigation
department and assets under schemes (schemes under state and
central government)
• Verify whether fixed asset register contains details like:
Asset code
Asset Description
Asset location
Accumulated depreciation
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