Para 4.4.7 — MSO (Audit)
Original Rule Text
4.4.7 The Objection Book, to be maintained in Form MSO (Audit)-4, is intended to
(i) serve as a continuous record of the objections raised through Part II of the Audit
Note and clearance of objections during and to the end of each month separately for each division;
(ii) afford ready means of reviewing the outstanding objections; and
(iii) facilitate compilation of such statistical data in regard to the objections, as may be required from time to time.
What This Means
The Objection Book, maintained in Form MSO (Audit)-4, serves as the official register for tracking audit objections raised through Part II of the Audit Note. It keeps a continuous monthly record of objections raised and cleared for each division, provides a quick way to review what remains unresolved, and helps generate statistical data about objections whenever required.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Maintained in the prescribed Form MSO (Audit)-4
- 2Serves as a continuous record of objections raised and cleared, tracked month by month for each division
- 3Enables ready review of outstanding (unresolved) objections at any time
- 4Facilitates compilation of statistical data on audit objections as needed
- 5Covers only objections from Part II of the Audit Note
Practical Example
A senior auditor in the AG (Audit) office opens the Objection Book for the Highways Division to prepare a quarterly status report. She can immediately see that 12 objections were raised in October, 8 were cleared by December, and 4 remain outstanding. She compiles these statistics for the Group Officer's review meeting with the department.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the Objection Book maintained separately for each division?▼
What kind of statistical data can be compiled from the Objection Book?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.