Para 4.2.10 — MSO (Audit)
Original Rule Text
4.2.10 The Assistant Audit Officer/Section Officer should also examine the audit notes prepared by the Senior Auditor/Auditor and satisfy himself that the objections raised are in order. He should edit them and also add any objections emanating from his scrutiny of the documents.
# Completion of Audit
What This Means
The Assistant Audit Officer or Section Officer must review and examine the audit notes prepared by the Senior Auditor or Auditor, confirming that all objections raised are justified and properly supported. He must edit the notes for clarity and completeness, and add any additional objections that arise from his own independent scrutiny of the audit documents.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AAO/Section Officer must review audit notes prepared by the auditing staff
- 2He must verify that objections raised are valid and in order
- 3Audit notes must be edited for clarity and accuracy
- 4Additional objections from the officer's own scrutiny should be added
Practical Example
A Senior Auditor prepares audit notes on a highway division's accounts, raising three objections: an overpayment to a contractor, missing sanction for a material purchase, and incorrect classification of a deposit work. The Assistant Audit Officer reviews these notes, confirms the first two objections are valid with proper evidence, removes the third objection after finding the classification was actually correct, and adds a new objection he noticed — that license fee fixation was not done for completed staff quarters.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must the AAO/Section Officer review audit notes?▼
Can the AAO/Section Officer remove objections raised by the auditor?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.