Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps guarantee given by Government Government • Unauthorized Guarantee given on behalf of the Government • Inadequate documentation before giving guarantee which empowered to give guarantees in respect of loans raised by others within such limit • Verify that the ceiling prescribed by the legislature is not exceeded • Check that any orders (General/ Special) of the Government concerned prescribing the levy of a commission for giving guarantees • Verify the system of guarantees given records and ensure that terms & conditions for guarantee are adhered • Verify the accounts of the public body or institution whose loans have been guaranteed by Government are audited by Qualified auditor acceptable to Government 13 Investment Verify that in case of investment the funds are invested with the permission of finance department and money is invested as per GO 145/ XXVII(I)/2009 dated 19 February 2009 Page 592 of 705
Government of Uttarakhand Audit Manual 20 Audit of Computerized Systems Introduction: Use of computer facilities has brought about radically different methods of processing, recording and controlling information has resulted in many previously separated functions being combined. Consequently, the potential for material system error has greatly increased at a considerable cost to the organization for instance; the highly repetitive nature of computer applications implies small errors remaining undected may lead to large losses. An error in calculation of income tax to be deducted from employee remuneration will not recur in manual system, but once the error being introduced in computerized system it will affect each case. The financial implication of such cases could be substantial. This makes it imperative for auditor to test the invisible process, and to identify vulnerabilities in a computerized system Page 593 of 705
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Volume -1 Introduction to Audit Man
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Volume - 2 : Audit Checklists for I
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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