Para 3.3.5 — MSO (Audit)
Original Rule Text
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).
# Issues for audit scrutiny Service Books
What This Means
When Central Audit reviews establishment vouchers (salary-related payment documents), the check is limited to a general scrutiny. Auditors verify that vouchers are in the correct format, are complete, and that arithmetic is correct. In offices using the VLC computerized system, additional employee data captured in the Employee Module should be analyzed using Computer Aided Audit Techniques (CAATs) for more effective audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central audit of establishment vouchers is a general scrutiny, not a detailed check
- 2Vouchers must be in prescribed form and arithmetically correct
- 3VLC Employee Module data provides additional audit evidence
- 4Computer Aided Audit Techniques (CAATs) should be used to analyze digital data
- 5Detailed checking of individual pay is left to local audit
Practical Example
An auditor in the Central Audit Section receives a batch of salary vouchers from a ministry. Instead of checking every individual's pay calculation, they verify the vouchers are properly formatted and totals add up. They then run a CAAT query on the VLC Employee Module to flag any employees drawing allowances without matching sanctions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are Computer Aided Audit Techniques (CAATs)?▼
Why is central audit of vouchers limited to general scrutiny?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.