Para 17.8.2 — CAM

17.8.2 Further, preliminary findings from the available records in MIS and PFMS will be sent to the auditee unit before actual audit. The IA team shall cull out preliminary findings by examining the payment details in PFMS reports pertaining to auditee. Other available database shall also be examined and analysed and audit memo shall be issued for the data not available to the audit team. Key risks may be identified and para raised through critical examination of the reports and database. Wherever possible computer-based audit tools and data analytical tools shall be used by the audit teams for enhanced efficiency and scrutiny.