Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
2.2 Detailed Audit Checklist
Sr. No Activity Risk Audit Steps
A
Requisitioning
1 Verification of Material
Requisition Plan
• Unbudgeted/Unapproved
purchases
• Ordering of material which is not
required
• Delays in ordering of material
• Verify whether a Material Requisition Plan/ Procurement Plan is available
• Verify whether the classification in Material Requisition Plan /Procurement
Plan is done for Capital items, Revenue items, Recurring and Provision for
Non-Recurring items
• Verify whether the Material Requisition Plan /Procurement Plan is approved
by the approving authority
• Verify that the Material Requisition Plan/ Procurement Plan is in accordance
with the approved annual budget
• Obtain list of all requisitions for material/services raised during the audit
period
• Select a sample of approved requisitions for detailed verification
• Verify whether reasons are documented for rejected requisitions (if any)
• Compare actual material requisitions with the approved plan
• Obtain justification for deviations
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