Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
the Government of India, State (Uttarakhand) Government,
Reserve Bank of India or any other authority of such stature
• Verify whether the pronouncements of the Institute of Chartered
Accountants of India (ICAI) relating to Accounting Standards
and Standard Auditing Practices have been complied with
• Verify whether the accounting procedures for proper control
over expenditure and realization of revenues are adequate
• Verify whether any mechanisms for internal control that assists
the management in safeguarding its assets and resources; and
in complying with the laws and regulations and also provide
assurance on the accuracy and completeness of accounting
records, are available and operate as desirable
• Analyse the status of outcome budget prepared by the
organization
• Provide the details of assets and their position / verification
status/ maintenance etc.
• Analyse the steps taken in regard to any construction
/development work to ensure standard quality/ payment of
centage as per rules/ signing of MOU
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