Para 3.8.35 — MSO (Audit)
Original Rule Text
3.8.35 The body of the Review should not normally be cluttered with excessive statistical data or too many tables. It will be desirable to organise the detailed data in appropriate tables to be annexed to the Review and to extract from these tables only the more important information/data forming the basis of the audit observations and present these in an appropriate abstract form in the body of the Review.
- Use of charts, diagrams, photographs, etc.
What This Means
The main body of a review report should not be overloaded with statistical tables and data. Instead, detailed data should be organised in annexures (appendices) attached to the review. Only the most important figures that directly support the audit observations should be extracted and presented in a summarised form within the main text of the report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Avoid cluttering the review body with excessive statistical data or tables
- 2Organise detailed data in annexures appended to the review
- 3Extract only the most important data points for the main body
- 4Present key data in abstract or summarised form within the text
- 5Charts, diagrams, and photographs may be used to enhance key findings
Practical Example
A review of the National Rural Health Mission covers 200 Primary Health Centres across 10 districts. Instead of inserting a 200-row table of staffing data in the review text, the auditor places it in Annexure-III and writes in the body: 'Of the 200 PHCs test-checked, 134 (67%) had vacancies in the position of Medical Officer, with 45 PHCs having no doctor at all (Annexure-III).'
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 statistical data be placed in annexures?▼
When is it appropriate to include data in the main body?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.