Para 3.1.19 — MSO (Audit)
Original Rule Text
3.1.19 It is desirable that auditors and others employed on audit duties should not be at liberty to relax, of their own accord, any of the audit requirements. It is also of considerable importance that the prescribed checks are observed in spirit and not merely in their letter.
# Issues for audit scrutiny Audit of Vouchers
What This Means
Auditors and others performing audit duties must not relax any audit requirements on their own initiative. Prescribed checks must be followed in both spirit and letter — meaning auditors should not just mechanically tick boxes but should genuinely verify and understand the substance of what they are checking.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Auditors cannot relax audit requirements on their own accord
- 2Prescribed checks must be observed in spirit, not just in letter
- 3Mechanical compliance without substantive verification is insufficient
- 4Only authorized officers can modify audit requirements through proper channels
Practical Example
An auditor reviewing travel allowance bills is supposed to verify whether the officer actually traveled by the class for which reimbursement is claimed. Simply checking that a ticket receipt exists (letter of the check) is not enough — the auditor should also verify that the class matches the officer's entitlement and that the dates on the ticket align with the tour program (spirit of the check). Skipping these substantive checks because 'the receipt looks fine' would violate this rule.
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 the difference between following checks 'in spirit' versus 'in letter'?▼
What should an auditor do if a prescribed check seems impractical?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.