Regulation 133 — Audit Regulations 2020
Original Rule Text
133. Issue of audit requisitions, queries and audit observations
(1) During the audit process, while audit requisitions and queries (where necessary), can be issued by members of the audit team, audit observations will be issued by the audit team with the approval of the audit team leader/supervisory officer. All communications will be duly numbered. (2) Preferably, all such communication will be issued electronically. Any communication issued offline/manually will be uploaded into the workflow/sent electronically at the earliest opportunity.
What This Means
During audit, audit requisitions and queries can be issued by any member of the audit team, but formal audit observations require approval from the team leader or supervisory officer. All communications must be numbered for tracking. Electronic communication is preferred, but any offline or manual communication must be uploaded electronically at the earliest opportunity.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit requisitions and queries: can be issued by any team member
- 2Audit observations: require approval of team leader/supervisory officer before issue
- 3All communications must be duly numbered for systematic tracking
- 4Electronic communication is preferred over manual/offline
- 5Manual communications must be uploaded electronically at the earliest
- 6This creates a clear audit trail and hierarchy of communications
Practical Example
During an audit at the Collector's office, an audit assistant issues a numbered requisition (AR/2026/001) requesting all contingency expenditure records. After reviewing the records, the team discovers irregularities. The team leader approves a formal audit observation (AO/2026/015) and issues it electronically through the audit workflow system. A handwritten query issued during a field visit is scanned and uploaded to the system by end of day.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do audit observations need team leader approval while queries do not?▼
Why is electronic communication preferred?▼
Can the audited entity refuse to respond to manually issued queries?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.