Para 3.9.5 — MSO (Audit)
Original Rule Text
3.9.5 A shift in emphasis and wider coverage than is resorted to in the audit of schemes and programmes are necessary in undertaking comprehensive audit of a government department. This audit will also require the adoption of newer audit methodologies and techniques including the use of electronic database and even use of computerised auditing techniques (CAT) wherever computerised systems are in use on a large scale.
What This Means
Integrated audit requires a different and broader approach compared to auditing individual schemes or programmes. It demands newer audit methodologies and techniques, including the use of electronic databases and computerised auditing techniques (CAT) where departments use computerised systems extensively. The shift in emphasis is from checking individual transactions to evaluating the department's overall functioning.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Requires wider coverage and different emphasis than scheme-level audits
- 2Newer audit methodologies and techniques must be adopted
- 3Electronic databases should be used for analysis where available
- 4Computerised Auditing Techniques (CAT) should be used where systems are computerised
- 5Focus shifts from individual transactions to overall departmental functioning
Practical Example
While auditing the Transport Department which has fully computerised its vehicle registration and tax collection systems, the audit team uses Computer Assisted Audit Techniques to analyse the entire database of 5 million vehicle records. They run queries to identify vehicles with expired fitness certificates still shown as valid, tax arrears not flagged for recovery, and duplicate registrations -- findings that would be impossible through manual checking of paper records.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are Computerised Auditing Techniques (CAT)?▼
Why is a shift in emphasis needed for integrated audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.