Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
2 Verification of Material
Requisitions for approval and
completeness
• Requisitions are not approved by
the Competent authority
• Requisitions are not detailed in
terms of defining the specifications
of items required, quantity required
and indicative price
• Select a sample (As per sampling methodology) of requisitions raised by
various departments
• Verify whether all the requisitions are complete and contain details including:
Date of issue of requisition
Date of approval of requisition by the Competent Authority as per
Delegation of Powers (DOP)
Date by which material or service is required (Estimated Delivery date)
Quantity and any specifications of requisition item are detailed
Any references of potential third party or vendors from which the material
can be procured
details of requisitioning department/ user are clearly mentioned in the
Requisition form
• Verify whether all requisitions are sequentially/ serially numbered
• Verify whether there are any missing requisition numbers, obtain reasons
whether it‘s a clerical error or the requisitions have been cancelled
• Verify whether any register or data entry book is being maintained for all
requisitions obtained
• For selected requisitions check whether all the requisitions are approved as
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