Para 3.9.19 — MSO (Audit)
Original Rule Text
3.9.19 Audit should examine and comment upon the arrangements for securing and enforcing accountability at different levels of the department with particular reference to the availability of appropriate internal control mechanisms in all areas of its functioning and utilisation of these mechanisms in a manner that facilitates the achievement of the overall goals and objectives of the department.
- Chapter–10 Audit of the Accounts of Embassies and Missions Abroad
- Audit Objectives and Scope
What This Means
Auditors should examine how the department ensures accountability at different levels. This means checking whether appropriate internal control mechanisms exist across all areas of the department's functioning and whether these mechanisms are being used effectively to help achieve the department's overall goals and objectives. The focus should be on whether people are being held responsible for their duties and decisions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Examine arrangements for securing and enforcing accountability at all levels
- 2Focus on availability of appropriate internal control mechanisms
- 3Check if controls are utilised to facilitate achievement of departmental goals
- 4Accountability must be assessed across all areas of departmental functioning
- 5Both the existence and utilisation of accountability mechanisms matter
Practical Example
During an integrated audit of the Rural Development Department, auditors examine accountability mechanisms and find: (1) Annual Confidential Reports of officers do not include any assessment of scheme implementation performance; (2) There is no system to track follow-up on audit objections -- 500 audit paras are pending since 2018; (3) No officer has been held accountable for the failure of 3 major schemes despite spending Rs 800 crore; (4) Monthly review meetings prescribed by the government have not been held for 2 years.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does accountability mean in the context of government departments?▼
How do internal controls support accountability?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.