Para 3.8.14 — MSO

Execution of Audit Plan Systems approach to Reviews

Formulation of Audit Plan 3.8.14 An Audit Plan should be prepared indicating scope/coverage of audit, objectives of audit, allocation of resources and the time frame for completion. This will also include the formulation of a detailed audit programme. Necessary formats and questionnaires should be devised for collection of important data and information relating to various aspects of the scheme not only from the offices of the units proposed to be visited but also from other units for consolidation and processing. In respect of All India Reviews selected by the Office of the Comptroller and Auditor General, the detailed guidelines in respect of each review will be issued by that office or by the Director General of Audit, Central Revenues/Principal Director of Audit, Economic and Service Ministries.