Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Procurement Rules 2008)
• Risk of biasness
16 Verify whether equal response
time is given to all the interested
parties
• Biasness in Vendor Selection
leading to possibility of missing out
better suppliers/deals
• Take a sample out of total tenders issued to the interested parties
• Check the time given for responding to tenders for all the parties and analyze
as per rules
• Review exceptions and report
17 Verify whether tender bidding
documents are issued to all the
interested parties
• Biasness in Vendor Selection
leading to chances of missing out
on better deals
• Obtain tender register, where details of interested parties are mentioned
• Take an appropriate sample
• Verify whether tender bidding documents are sent to all the interested parties
• Verify the date on which tender bidding documents are sent to the interested
parties, ideally it should be same for all parties
• Obtain reasons for exception and report the same
18 e-Procurements
(wherever applicable)
• Unauthorized person may see the
details before the given time and
date
• Verify that the digital signature, login and password of each member of the
purchase committee is authenticated by N.I.C. or any other agency approved
by the Government of India
• Verify that the registered suppliers are also registered with N.I.C. or any other
agency approved by the Government of India for their signature and
password at their own cost
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