Para 6.1.8 — MSO (Audit)
Original Rule Text
6.1.8 Normally, auditors should be able to issue inspection memos and put up notes. Separate reports, in the form of material for inclusion in the Inspection Report, should be submitted by them, the Section Officers and by the Assistant Audit Officers in the inspection party to the Inspecting Officer, based on the actual work done and inspection memos issued by them and after taking into account the replies thereto. The Inspecting Officer will remain responsible for the efficiency of the inspection as a whole, though some items of work may, in accordance with the local instructions or local usage, be entrusted to the subordinate staff. He must guide the members of the party in their work and determine the extent of independent action to be allowed to each of its members with reference to their experience, qualities and capacity to act independently. Based on such judgement, the Inspecting Officer may permit individual members of the party to issue audit memos themselves and see them in due course after issue. In cases where it is considered appropriate, he should stipulate that the memos be issued only with his approval. The Inspecting Officer should always keep himself posted with the progress of audit and the observations that have been communicated to the office inspected.
- Audit Planning
- Biennial Audit Plan
What This Means
Auditors should be capable of issuing inspection memos and preparing notes independently. Each member of the party submits separate reports to the Inspecting Officer based on their actual work. The Inspecting Officer remains overall responsible for the inspection's efficiency, guides the team, and decides how much independence to allow each member based on their experience and capability. The Inspecting Officer must stay informed about audit progress and observations communicated to the audited office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Auditors should be able to issue inspection memos and put up notes
- 2Each member submits separate reports to the Inspecting Officer based on actual work done
- 3The Inspecting Officer bears overall responsibility for inspection efficiency
- 4Independence granted to each member depends on their experience and capability
- 5The Inspecting Officer must monitor progress and stay aware of all observations issued
Practical Example
During a division inspection, an experienced AAO is permitted by the Inspecting Officer to issue audit memos directly to the audited office. A newer auditor, however, is required to get the Inspecting Officer's approval before issuing any memos. The Inspecting Officer reviews all issued memos at the end of each day to stay updated on the overall audit progress.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can junior auditors issue inspection memos on their own?▼
Who is ultimately responsible if the inspection misses important issues?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.