Para 3.1.17 — MSO (Audit)
Original Rule Text
3.1.17 Each member of the Central Audit Party, including the Assistant Audit Officer, will be individually responsible for the duties entrusted to him. Normally, Auditors should be able to finalise audit memos on their own; however, they may seek the guidance of the Assistant. Audit Officer on important or doubtful questions.
Note: The Assistant Audit Officer should determine the extent of independence to be allowed to each member of the party with reference to his experience, qualities and capacity to act independently. Final audit memos will be sent to the Central Audit Support Section, (vide paragraph 3.1.30 below) only after the Assistant Audit Officer has vetted them.
What This Means
Every member of a Central Audit Party is personally responsible for the audit work assigned to them, including the Assistant Audit Officer (AAO). Auditors should normally finalize their audit memos independently, consulting the AAO only on important or doubtful questions. The AAO decides how much independence each auditor gets based on their experience and capability, and all final audit memos must be vetted by the AAO before being sent to the Central Audit Support Section.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Each party member is individually responsible for assigned audit duties
- 2Auditors should be able to finalize audit memos independently
- 3AAO guidance is for important or doubtful questions only
- 4AAO decides the level of independence for each auditor based on experience
- 5All final audit memos must be vetted by the AAO before submission
Practical Example
An experienced auditor in a Central Audit Party independently reviews salary vouchers, identifies a case of irregular overtime payment, and drafts an audit memo. She does not need the AAO's approval to draft it. However, she consults the AAO about a complex case where a government employee claims a special allowance under an ambiguous order. The AAO reviews both memos, makes corrections, and approves them for forwarding to the Central Audit Support Section.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is an 'audit memo'?▼
Why does the AAO vet all memos even if auditors work independently?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.