Para 3.3.5 — MSO

3.3.5 Apart from the check of arithmetical calculations, Central audit of establishment vouchers will be limited to a general scrutiny to see that they are in the prescribed form and are complete in all respects. In offices where the VLC package has stabilised, certain additional data of immense use for audit has been captured in the Employee Module. This data should be intelligently analysed by using Computer Aided Audit Techniques (CAATs).