INTERNAL AUDIT MANUAL - CGDA

INTERNAL AUDIT MANUALDEFENCE ACCOUNTS DEPARTMENTCHIEF INTERNAL AUDITOR (OFs)KOLKATAISSUED UNDER THE AUTHORITY OF CONTROLLER GENERAL OF DEFENCE ACCOUNTSDELHI2014 Disclaimer : This MANUAL is intended for guidance of officers and staff of the department andshould not be quoted in correspondence with offices outside the Department. Nothing in thismanual will be held to supersede any standing rule or order of Govt. of India with which it maybe at variance. This MANUAL contains instructions, drills and procedures for conducting INTERNAL AUDIT in Ordnance Factories by Chief INTERNAL Auditor (Factories). 2. INTERNAL AUDIT practice is moving away from the traditional role of mere assurance AUDIT which takes the form of transaction and compliance AUDIT and reporting control deficiencies to the management. Focus is now on providing a cost-effective and useful service. Audits are becoming more useful because they are oriented to identifying problems, working with management to solve them, providing overall ratings on the adequacy of controls and finding new and better ways to do things.

internal audit manual defence accounts department chief internal auditor (ofs) kolkata issued under the authority of controller general of defence accounts

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