Para 3.24.2 — MSO (Audit)
Original Rule Text
3.24.2 The ITA Section is not intended to do original work and should not be saddled with such work. Its functions are analogous to those of the Principal Director of Inspection. It can usefully supplement the work of the Principal Director of Inspection and also serve as a liaison between him and the Audit Office in pursuing the objections raised by him till their final settlement and issuing instructions to ensure that the irregularities pointed out by him do not recur.
# Arrangements for Internal Audit
What This Means
The ITA Section must not be given original audit work — its role is purely oversight and quality assurance. It functions similarly to the Principal Director of Inspection and should supplement that office's work. The ITA Section also serves as a liaison between the Principal Director of Inspection and the Audit Office, following up on inspection objections until they are resolved and ensuring irregularities do not recur.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1ITA Section must not do original audit work
- 2Its functions are analogous to the Principal Director of Inspection
- 3It supplements the Principal Director's work, not duplicates it
- 4Acts as liaison between Principal Director of Inspection and Audit Office sections
- 5Follows up on inspection objections until final settlement
- 6Ensures that irregularities pointed out do not recur
Practical Example
The Principal Director of Inspection flags during an office inspection that the works audit section has been inconsistently applying measurement book check procedures. The ITA Section takes this up as a follow-up item, verifies whether corrective instructions were issued, monitors compliance over the next quarter, and reports to the AG that the section has adopted the correct procedure and the irregularity has not recurred.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why should the ITA Section not do original work?▼
What is the Principal Director of Inspection?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.