Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
A
Audit of Computerized System
1 Assessment of reliability of computerized
system
• Mismatch between manual &
system computation
• Possibility of unauthorized
expenses
• Non compliance with laid out
procedures
• Verify supporting source documents for the input figures into the
system
• Verify calculation / computation of computer generated pay bill
• Verify validation of input in the system and check that the system
does not accept value which are out of range
2 Identification of Breach of security • Possibility of unusual activity • Verify the periodical review reports for log-ins of the system
• Check that log-in of the system doesn't take place after the office
hours or on holiday without adequate intimation to the concerned
officials
• Review the failed attempt log-in report & check that administrator
investigates for any unusual activity
3 Turnaround time for all the process through
the system
• Non compliance with laid out
procedures
• Unnecessary delay in completion of
• Verify that timelines for all the procedure to be done through system
has been defined
• Examine the delay of procedural movement & analyze the reason
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