Para 3.1.18 — MSO (Audit)
Original Rule Text
3.1.18 The Assistant Audit Officer will ensure that all members of the Central Audit Party perform their duties promptly, regularly and efficiently. Besides selecting, on the spot, the vouchers and records to be audited and reviewed, he will be responsible for the audit as a whole, guiding the staff under him and always keeping himself posted with the progress of audit.
What This Means
The Assistant Audit Officer (AAO) leading a Central Audit Party must ensure that all party members perform their duties promptly, regularly, and efficiently. The AAO personally selects which vouchers and records to audit and review, is responsible for the overall audit, guides staff, and must stay continuously updated on the progress of the audit work.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AAO ensures prompt, regular, and efficient performance by all party members
- 2AAO personally selects vouchers and records for audit and review on the spot
- 3AAO bears overall responsibility for the party's audit work
- 4AAO must guide subordinate staff throughout the audit
- 5AAO must continuously track audit progress
Practical Example
An AAO leading a 4-member audit party at a district treasury personally reviews the voucher index and selects high-risk categories for detailed checking — all payments above Rs 5 lakhs, all AC bills, and all nil payment vouchers. She assigns each auditor a specific category, conducts daily progress reviews, and steps in to guide a junior auditor who is unsure how to audit a complex inter-governmental adjustment entry.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How does the AAO decide which vouchers to select for audit?▼
Can the AAO delegate the voucher selection to an auditor?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.