GOVERNMENT OF MADHYA PRADESH ... - Mptreasury.org

IV – MONITORING / CONDUCTING OF INTERNAL AUDIT
1. Preparation of Annual Audit Roster:
(A) General Process :-
• The annual Audit roster is prepared by the Directorate & approval
taken from the Commissioner.
• The audit roster should be approved by the 15th of April every year.
• A copy of the approved audit roster is sent to the Finance Deptt.
• The Directorate conducts audit of Head of Department offices.
• The roster is prepared in such a manner that every H.O.D. office is
audited by DTA every 3 years.
• On the basic of the List of HOD's the DTA decides the number &
names of offices to be audited.
• The roster should be so programmed that most of the audits are
conducted by February since March is the financial year closing &
budget session & Vidhan Sabha etc.
(B) Validation :-
• List of all the HOD officer & those which are selected for Audit.
• Offices which have been audited in the past.
(C) Responsibility:- The dealing assistant prepares a list of HOD
offices & those which have been audited in the past.
• The section officer will examine the list & propose a list of those
offices which have not been audited in the past 3 years.
• The Assistant Director will propose the audit program & present it
for approval to his section officer, who in turn present it for
approval to the Commissioner.
(D) Rules & Regulations:-
• FD memo No. 365 – 396 – 4R/ 61 dt. 14.04.1964.
• Internal Audit Manual
(E) Reports :-
• List of offices of HOD.
• Annual Roster/ proposed dates of Audit.
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