Para 18.4 — MSO (A&E)
Original Rule Text
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.
What This Means
The Internal Audit Section should be a small, experienced team that test-checks the work of other sections, detects defects, and suggests improvements. It reports directly to the Head of Office or a Deputy, and must not substitute for Branch or Group Officers. Common defects should be circulated as office orders, and the section must ensure that identified problems are actually remedied.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Staffed with experienced personnel competent to scrutinize work across all sections
- 2Under direct charge of the Head of Office or a Deputy
- 3Main duty is test-checking other sections' work, not replacing Branch/Group Officers
- 4Should rectify deficiencies on the spot and keep inspection reports concise
- 5Common defects must be circulated periodically by office orders to prevent recurrence
Practical Example
The Internal Audit team conducts a test-check of the Loans Section and finds that interest calculations on several state government loans have been done using an outdated rate. They correct the errors on the spot with the section staff, submit a brief report to the Accountant General, and issue an office order reminding all sections about the current applicable interest rates.
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 replace the supervisory role of Branch Officers?▼
Who sees the Internal Audit Section's reports?▼
What happens when common defects are found across multiple sections?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.