Para 18.3 — MSO (A&E)
Original Rule Text
18.3 The Internal Audit Section is not intended to do original work and should not be saddled with such work. Its functions are analogous to those of the Principal Director of Inspection. It can usefully supplement the work of the Principal Director of Inspection and also serve as a liaison between him and the Accounts and Entitlement office in pursuing the objections raised by him till their final settlement, and by issuing instructions to see that the irregularities pointed out by him do not recur.
# ARRANGEMENTS FOR INTERNAL AUDIT
What This Means
The Internal Audit Section within the Accountant General's office is not meant to do original accounting work. Instead, it supplements the work of the Principal Director of Inspection by acting as a go-between, following up on objections until they are settled and ensuring that irregularities do not recur.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Internal Audit Section should not be burdened with original accounting work
- 2Its role is analogous to the Principal Director of Inspection
- 3Acts as liaison between the Principal Director and the A&E office
- 4Pursues objections raised by inspection until final settlement
- 5Issues instructions to prevent recurrence of irregularities
Practical Example
The Principal Director of Inspection identifies that a state treasury has been misclassifying certain pension payments. The Internal Audit Section follows up with the relevant accounting section, ensures corrections are made, and issues a circular so the same error does not happen again in future months.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the Internal Audit Section be asked to compile original monthly accounts?▼
What is the relationship between Internal Audit and the Principal Director of Inspection?▼
Does Internal Audit have any role in preventing future irregularities?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.