Para 6.1.19 — MSO (Audit)
Original Rule Text
6.1.19 The above provisions should be followed suitably in the case of audit of Public Works and Forest Divisions also.
- Communication of Results of Audit
What This Means
All the provisions outlined in the preceding paragraphs of this chapter (covering audit planning, risk assessment, guidelines, data banks, and rapport with auditees) apply equally to the audit of Public Works Divisions and Forest Divisions. The same standards, processes, and practices must be followed for these specialized divisions as for general civil audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1All provisions of this chapter apply to Public Works audit as well
- 2All provisions also apply to Forest Division audit
- 3Ensures uniform audit standards across civil, PWD, and forest audit
- 4No separate or reduced set of rules for these specialized divisions
- 5Includes planning, risk assessment, guidelines, data banks, and rapport-building
Practical Example
The AG (Audit) office is preparing the annual audit plan and initially develops detailed guidelines only for civil audit parties. The Group Officer for PWD audit reminds the planning section that Para 6.1.19 requires the same level of pre-audit briefing, risk assessment, and written guidelines for PWD and Forest inspection parties. The planning section accordingly prepares comprehensive guidelines for all three streams.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Do PWD and Forest audits have any additional requirements beyond these general provisions?▼
Why is this explicit statement necessary?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.