Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Payment of Contingent charges, Number of meetings held in a
year, the names of members of the committee of management
and name of persons authorized to sign the receipts and to
receive and to pay cash on behalf of the society
Register of application for membership:
• Verify whether the date of receipt of applications for membership,
the names, addresses and other details of applicants, the mode of
disposal of applications and the date of resolution of the
committee are duly updated in the register
Admission Book:
• Verify whether a duly updated register containing the name and
addresses of each member , the date of his admission and the
shares taken by him, the particulars of withdrawal of membership
(if any) is being maintained in the society
Nomination Register:
• Verify whether a register containing name and other particulars of
the nominees of members are duly updated in the register
Cash Book or Day Book:
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