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

The Spot Auditor is under the overall control and supervision of the DY. CHIEF
INTERNAL AUDITOR/ASST. GENERAL MANAGER (AUDIT). He is assisted in the routine
working of the Section by such number of Audit Assistants (Inspection) as sanctioned by
Management from time to time.
2.2 OBJECTIVES:
The objectives of the Spot Audit are to ensure that:-
(a) the various departments carry out routine work as per set rules,
procedures and instructions issued by Management from time to time;
(b) men and materials of the Undertaking are used efficiently and
economically;
(c) generally all activities are carried out efficiently and economically;
(d) investigations of special or confidential nature arising out of complaints,
reports, etc. entrusted by Management to the ASST. GENERAL MANAGER
(AUDIT) are carried out carefully for necessary action;
(e) special assignments such as study of the working of
departments/sections as entrusted by Management are carried out
promptly and reports of findings submitted for Management’s decisions;
(f) proper checks on measurements of civil and electrical works, materials at
sites of works in progress etc. are taken to ensure that the work is carried
out to exact specifications, according to the General Terms & Conditions
of Contracts relating to Civil, Electrical and other works in progress, being
done either departmentally or by contracts;
(g) surprise visits to and checks at the various premises of the Undertaking
are made during and outside normal duty hours to check
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i) attendance;
ii) utilization of men, materials and vehicles;
iii) whether works in progress are covered by work orders/job sheets
indicating time of labour involved, staff by designations and
materials utilized on each job so that effective recoveries and/or
accounting of costs of such works are made;
iv) adequate security measures are provided for safeguarding
Undertaking’s properties and interests;