Para 6.1.7 — MSO (Audit)
Original Rule Text
6.1.7 There should be clear demarcation of duties of the personnel in the audit parties. A broad outline of responsibilities and duties of various categories of personnel in the
inspection parties conducting local audit of Civil Offices and Treasury Inspection is contained in the Annexure to this chapter. The Audit Officer in charge of the Inspection Party is, however, not precluded from making changes in the distribution, to be indicated by him in writing, keeping in view the suitability of the individual official for performing the duties proposed to be entrusted or other relevant factors such as the absence of any of the members of the Audit Party. The inspection personnel should be involved in clearly defined areas of work so that their contribution in terms of quality and quantum of audit results can be identified and their accountability ensured.
# Notes:
(i) The instructions in this paragraph and the subsequent one generally apply also to Commercial, Railway, Posts and Telecommunications, Defence and Receipt Audit Parties, subject to any special instructions regarding devolution of duties in those parties issued by the concerned wings of the Office of the Comptroller and Auditor General.
(ii) Due to the wide diversity of activities, varying scales of operations and different types of records maintained by commercial undertakings and also due to the fact that the Comptroller and Auditor General is the sole Auditor in certain cases while he is required to conduct only a superimposed audit in other cases, the allocation of duties of the field staff in the Commercial Audit Wing has to be prescribed separately by the local Accountants General, Principal Directors of Commercial Audit and Ex-Officio Members, Audit Board, in respect of each commercial undertaking or group of undertakings of the same type under their control, keeping in view the guidelines issued by the Office of the Comptroller and Auditor General. In the case of multi-unit undertakings, the duty lists will be finalised by the Principal Director of Commercial Audit and Ex-Officio Member, Audit Board, auditing the unit.
# Responsibilities of Inspecting Officers
What This Means
Duties within an audit party must be clearly divided among members so that each person's contribution and accountability can be identified. The Audit Officer in charge can reassign duties based on individual suitability or if a member is absent, but any changes must be documented in writing. This rule also applies to Commercial, Railway, Defence, and other audit wings, with specific duty lists prescribed separately for commercial undertakings.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Clear demarcation of duties is mandatory for all audit party personnel
- 2Each member's contribution in quality and quantum must be identifiable
- 3The Audit Officer can modify duty distribution in writing based on suitability or absences
- 4Applies to Commercial, Railway, Defence, and Telecom audit parties with special instructions
- 5Commercial audit duty lists are prescribed separately per undertaking by the local AG or Principal Director
Practical Example
An audit party of four is assigned to inspect a government office. The Audit Officer assigns the Senior Auditor to service books and personal claims, the Section Officer to cash and treasury records, and the AAO to stores and stock accounts. When the Section Officer falls ill mid-inspection, the Audit Officer issues a written note redistributing cash verification duties to the AAO and records the change.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the Audit Officer verbally reassign duties during an inspection?▼
Does this rule apply only to civil department audits?▼
Why is clear demarcation of duties important?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.