Administration Manual - B.E.S.T. Undertaking.

(vii) Revenue Audit
(viii) Ticket & Cash Audit
(ix) Consumers Audit (North & South)
(x) Vigilance Audit
(xi) Assessment Audit
The Administrative headquarters of the Internal
Audit Department are at Head office Colaba.
However, the Consumer Audit (North) Section is
located in the office of the Superintendent Consumers
(North) at Dadar. The office of Ticket & Cash Audit
Section is in the Administrative building at Wadala
Depot and the sub-sections of the T & C Audit
Section work in each of the Traffic Divisions of the
Undertaking at all depots (at present 25 depots).
Likewise the part of Material Management Audit
Section is located in Material Management
Department at Dadar.
Each of the above sections each in the charge of an officer
who maintains direct day to day supervision of Audit
carried out by the staff working under him to ensure that
audit programs, as prescribed, are carried out and to
report to the Senior officers of Internal Audit Department.
The officer in charge of each section is responsible for the
maintenance of proper records and to ensure that
discrepancies noted in the course of continuous audit are
duly rectified and noted to enable the Asst. General
Manager to report to the General Manager all cases of
such major irregularities or financial improprieties
detected by Audit staff.
Whenever any defects or defaults in the working of other
departments are noted, they are reported to the Asst.
General Manager (Internal Audit)/Dy. Chief Internal
Auditor/Internal Auditor and any omissions in the
prescribed internal checks in the Audit Department’s
programs are suitably amended at brought up to date by
Asst. General Manager (Internal Audit).
The Asst. General Manager (Internal Audit)/Dy. Chief
Internal Auditor/Internal Auditor ensures that there is
proper co-ordination in the activities of the various
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