Chapter 17 — CAM

GUIDELINES FOR INTERNAL AUDIT(IA) OF THE DEPARTMENTAL ACCOUNTS ORGANISATIONS 17.1 INTRODUCTORY 17.1.1. The scheme of departmentalization of Union Government accounts provides for setting up of an efficient IA organization to ensure accuracy in accounts and efficiency in the operation of the accounts set up. IA Wing is accordingly required to be set up in all the Ministries/Departments. The scope and function of the IA Wing will depend on the nature of work, the number of schemes operated by Ministry/ Department, the number of subordinate offices, the strength of establishment, nature and quantum of expenditure and revenue etc. Each Ministry/Department therefore, shall draw up a Manual of IA specifying the duties and functions of the Wing, with reference to the specific contexts in the Ministry/Department. While preparing or amending such Manual, Ministries/Departments may refer to IA Manual for Central Civil Ministries/Departments issued by the office of CGA, to conform to the provisions and guidelines stipulated in the above manual. IA Manual so developed by the Department shall be vetted by IA Division, O/o CGA. The guidelines contained in this chapter provide the broad framework for the IA Wing. These guidelines are however, broad in nature and have to be detailed in the manual of the concerned Ministry/Department.