Para 3.9.11 — MSO (Audit)
Original Rule Text
3.9.11 Given the wider coverage and the shift in emphasis involved in integrated audit, it will require a professional approach that concentrates on highlighting in the report only significant findings of a comprehensive nature and avoids trivia. If this is not kept in mind, the report may turn out to be only a loose collection of disparate audit observations that do not present a complete picture of the department or provide any insights into its functioning. The report may consequently fail to evoke the interest or engage the serious attention of legislators, policy formulators, the press or the lay readers.
- Issues for audit scrutiny
- Financial Management
# Budget Formulation
What This Means
Integrated audit requires a professional approach that focuses on significant, comprehensive findings rather than minor or trivial observations. If the report becomes a loose collection of unrelated audit points, it will fail to present a complete picture of the department's functioning and will not engage the attention of legislators, policymakers, the press, or general readers. The report should provide meaningful insights into how the department is performing overall.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Focus on significant findings of a comprehensive nature only
- 2Avoid trivial or minor observations that do not add to the overall picture
- 3The report must present a coherent, complete picture of departmental functioning
- 4A loose collection of disparate observations is a sign of poor professional approach
- 5The report should engage legislators, policy formulators, press, and lay readers
Practical Example
While auditing the Health Department, an auditor finds a missing stock register at one dispensary (trivial) and also discovers that the department has no system to track the movement of medicines from central warehouse to 500 sub-centres, resulting in Rs 120 crore worth of expired medicines over 3 years (significant). The integrated audit report focuses on the systemic medicine supply chain failure rather than the individual missing register.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What makes a finding 'significant' enough for an integrated audit report?▼
Who are the target audiences for an integrated audit report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.