Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
the process
for cause of delay
4 Organisational analysis • Non compliance with the
authorisation limit
• Inadequate segregation of duties
• Problem of over or under staffing of
the employee
• Verify the organisational pattern & procedure manual so as to check
that clear line authority and responsibility for financial and
operational activity has been defined
• Check that proper distribution and clear demarcation of
responsibilities exists among the personnel
• Check that finance function employees are separated from other
administrative function
• Verify the financial limit defined for each authority of department and
ensure the same has been adhered at any given point of time
• Analyze the reason for the post remain vacant for long period and
the necessary follow up made to fill the position as per the need
• Check that there was no overstaffing with respect to the
requirement for doing functional responsibilities
• Verify the staff requirement report to check that adequate changes
have been made as per the requirement
5 System Development • Possibility of unnecessary
expenditure on system
• Verify published standard methodology being used for designing
and developing the system
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