Para 3.9.6 — MSO (Audit)
Original Rule Text
3.9.6 Integrated Audit of a department may ideally begin at the level of the Government and the concerned Directorate and should be preceded by a detailed study of the following to obtain an integrated view of the department:
(a) Objectives of the department.
(b) Rules of Business.
(c) Annual Administrative Reports.
(d) Annual Action Plans.
(e) Budget documents.
(f) Performance Budgets.
(g) Plan documents.
(h) Schemes—Central as well as State—implemented by the department.
(i) Policy initiatives taken by the department.
(j) Reports, if any, of Parliamentary Committees and other external agencies.
(k) Internal manuals.
What This Means
Integrated audit should ideally begin at the Government (Secretariat) and Directorate levels, preceded by a thorough study of key departmental documents. These include the department's objectives, rules of business, annual reports, action plans, budget and plan documents, details of central and state schemes, policy initiatives, parliamentary committee reports, and internal manuals. This preliminary study gives auditors an integrated view of the department before they begin field audits.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Begin at Government and Directorate levels before going to field units
- 2Conduct detailed study of key departmental documents first
- 3Documents include objectives, business rules, annual reports, budgets, and plan documents
- 4Study scheme details, policy initiatives, and parliamentary committee reports
- 5Preliminary study provides an integrated view of the department's functioning
Practical Example
Before starting integrated audit of the Irrigation Department, the audit team spends two weeks studying: the department's allocation of business rules defining its mandate, its annual administrative reports for 3 years, performance budgets, the 5-year plan document listing 12 major irrigation projects, CAG's previous audit reports on the department, and the PAC's recommendations from the last 5 years. This study reveals that 4 projects have been flagged repeatedly for cost overruns, giving the team a clear focus for their field audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why start at the Secretariat and Directorate rather than field offices?▼
What are Performance Budgets?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.