Para 18.4 — MSO

ARRANGEMENTS FOR INTERNAL AUDIT 18.4 The Internal Audit Section should be a small section consisting of picked staff who by their knowledge and experience are competent to scrutinize intelligently the work done in the various Sections of the Office and who can not only detect defects and irregularities but also can suggest improvements in procedure. The Section should be under the direct charge of the Head of the Office or one of his Deputies. The Section should not function as a substitute to the Branch Officers and Group Officers through whom the Accountant General normally exercises control over his office.

While test-check of the work of other Sections will be the main duty of the Section, special problems such as large outstanding balances under suspense heads, clearance of accumulated objections etc., may be referred to the Section by the head of the office, if he considers this necessary. The section should get the deficiencies noticed during test-check, rectified on the spot by providing suitable guidance to staff and keep down the size of Internal Test Audit Inspection Reports, issued for subsequent action. As for as practicable, the reports of the Section should be submitted to the head of the office for his information even though their disposal may be watched by a Deputy Accountant General so that the head of office can have an expert’s appreciation about the technical efficiency of the various units of his office. Important points which require the orders of the head of office should be put up to him. The common defects noticed in a group of sections should be circulated peridically by office orders so that such defects may be guarded against in future. It is the duty of the Internal Audit to see that the defects noticed are remedied by the Section and that there is no recurrence of such defects.