लेखापरीक्षा विभाग
- 7 वां वेतन और वित्तीय सरकारी आदेश
- लेखापरीक्षा अधिकारी
- विधायी लेखापरीक्षा रिपोर्ट
- लेखापरीक्षा योजना
- उत्तराखंड शहरी निकाय नियम संग्रह – 2021
- जीएसटी
- Uttarakhand Public Debt Procedures Manual
- प्रधान महालेखाकार रिपोर्ट
Hit Counter 0000482911 Since: 25-07-2018
The Government of Uttarakhand supports a system of Internal Audit as a staff function and as a coordinator of a State-wide, independent appraisal function to examine and evaluate the activities of the department
A. The role to be assigned to internal audit department shall require it to:
c. Respond to request for audit services for specific purposes; departments and autonomous organizations working under them for special Audit
B. Independence of Internal Audit Department By Audit Act 2012
1. Internal Audit by Uttarakhand Audit Act 2012 has been centralized under the Finance Department have been kept outside the control of administrative departments so as to secure independence and objectivity as by Internal Auditing Standards.
2. Audit by definition should be a completely independent unit and posting auditors in the department is contrary to the principal of functional in-dependence because there is always a possibility of developing affiliation and net work with the department where they are posted. In order to ensure that auditing unit is completely independent free from independent bias it is important that the IA should be centralized within the Finance Deptt. And kept outside the preview of individual departments.
C. State Audit Level Committee
The Director of Audit (Internal and Local Bodies) shall report directly to the Secretary Finance. In order to strength the Audit System State Level Audit Committee has been made under the Chairmanship of Chief Secretary
D. Co-Sourcing Model
Co-Sourcing model is a blend of In-house and outsourcing model. It has characteristics of both the models and served as a bridge between totally In-house and outsourcing model. It gives leverage to have internal experts as well experts from outside who have wide industry experience. It involves formal partnership between In-house internal audit function and external advisors. Under Co-Sourcing Model 60% audit work has been allocated to In –House Government audit and 40% to CA Firms . 13 CA Firms for Panchayat audit and 13 Firms for Internal Audit have been empanelled.
E. Categorizing Of Departments On Risk Assessment
The Government Departments have categorized into
F. Certification of Accounts of RLBs and ULBs
Certification of Accounts of RLBs and ULBs has been introduced in August 2017 . The primary objective of certification audit is”expression of an opinion” on the financial statements presented by auditee and audit has to be planned to enable the certificate to be given.
The factors, which govern the particular audit being undertaken need the auditor to comply with any governing legislation of ULBs and RLBs ; and with prescribed Accounting standards as per CAG -8 Simplified standardized Accounting Format for RLBs and ULBS through Uttrakhand Urban Local bodies accounts Manual 2011.
G. Uttarakhand Online Audit Management System
For monitoring and management of audit reports of all the departments-:
H. Future Plans