Para 4.2.13 — MSO (Audit)
Original Rule Text
4.2.13 Each Senior Auditor/Auditor should also maintain a separate note book to keep a record of points noticed from time to time in the course of Central Audit and which are to be brought to the Inspection Officer’s notice. It should be ensured that all such points are reported to the Inspecting Officer in due course as prescribed in the Secret Memorandum of Instruction regarding Extent of Audit.
What This Means
In addition to the regular note book, each Senior Auditor or Auditor must maintain a separate note book specifically for points noticed during Central Audit that need to be brought to the attention of the Inspecting Officer during local inspections. These points must be communicated to the Inspecting Officer in due course as prescribed in the Secret Memorandum of Instruction regarding Extent of Audit, ensuring nothing that requires local verification is lost.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1A separate note book is maintained for points requiring local inspection follow-up
- 2These points are noticed during Central Audit but need local verification
- 3All points must be reported to the Inspecting Officer in due course
- 4The Secret Memorandum of Instruction prescribes the reporting procedure
Practical Example
During Central Audit, an Auditor notices that a division has been booking large sums under 'Miscellaneous Works Advances' for several consecutive months without clearance. Since verifying whether these represent genuine advances or disguised expenditure requires checking the division's local records, the Auditor records this in his separate note book for the Inspecting Officer. When the local inspection team visits the division, this point is on their checklist and they can examine the actual advance registers and supporting documents.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are two separate note books needed?▼
What is the Secret Memorandum of Instruction?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.