Para 17.11 — CAM

17.11.2 Routine errors or omissions or commissions noticed during the course of inspection may be got rectified on the spot. Inspection reports should also be invariably discussed with the Heads of Offices inspected, and their comments if any, should be suitably incorporated in the report. Inspection reports should be issued only after they have been vetted at the headquarters, with one copy each issued to the Head of Office inspected and the CAE. Important points arising out of the IA should also be brought to the notice of FA and the Secretary through the Head of Accounting Organization by the IA Wing. The assessment of procedural risks that may be noticed or any suggestions that may arise on account of IA should be incorporated in the report as an aid to the auditee for improving the process under review. Also, any major systemic deficiency, which requires urgent action should be clearly brought out and reported to the higher authorities. The CAE should watch the progress on settlement of points raised by IA as well as CGA’s Inspection Unit. IA Party should also review all the outstanding points at the time of next inspection.