Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether each item of receipt/ payment is posted from the daily
account with its chalans and vouchers/cheques into the cash-book, either
directly or through some subordinate register
• Verify whether the vouchers/cheques are numbered and arranged
according to the register in which they are entered
• Verify whether the Treasury Officer keeps subsidiary register of Reserve
Bank Deposits
• Verify whether the Treasury officer posts the net difference between total
payments and total receipts of each account as shown in the Bank‘s daily
accounts
• Verify whether the register contains the following three columns :
Date
Net payments
Net receipts
• Verify whether at the close of the month, the difference between net
payments and net receipts of each register are carried into the cash
account or list of payments
10 Accounts Department • Inadequacies in maintenance of • Verify whether the totals of the cash-book have been verified by the
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