Para 3.8.14 — MSO (Audit)
Original Rule Text
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.
- Execution of Audit Plan
- Systems approach to Reviews
What This Means
After the preliminary study, a formal Audit Plan must be prepared covering the scope of audit, objectives, resource allocation, and timeline. The plan includes a detailed audit programme along with formats and questionnaires for collecting data from the offices to be visited and other units. For All India Reviews, the CAG headquarters or designated principal audit offices issue detailed guidelines for each specific review.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit Plan must define scope, objectives, resources, and time frame
- 2A detailed audit programme forms part of the plan
- 3Standard formats and questionnaires should be designed for data collection
- 4Data should be collected from both visited and non-visited units for completeness
- 5All India Review guidelines are issued by CAG headquarters or designated principal audit offices
Practical Example
For a review of the Pradhan Mantri Awas Yojana, the audit team prepares an Audit Plan covering 8 districts (scope), with objectives of assessing house construction quality and beneficiary selection. They allocate three audit parties of four members each, with a six-month timeline. They design a questionnaire for district offices asking for beneficiary lists, construction costs, completion dates, and quality inspection reports. A separate format is sent to all non-sample districts to collect aggregate statistics for state-level analysis.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are questionnaires sent to non-visited units too?▼
Who issues guidelines for All India Reviews?▼
Can the audit plan be modified during execution?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.