Plan wise b non plan wise 13 validate plannon plan

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Unformatted text preview: ate DDOs and DDO codes against master data tables. 4. Profile LOP and Cash Accounts 5. Reconcile amounts as per LOP and Cash Accounts with the amounts as per Schedules, Vouchers and Challans 6. Reconcile amounts as per LOP and Cash Account with Schedules relating to DDR Heads 7. Analyse the Treasury Suspense Account 8. Compare amounts under DAA Suspense with amounts as per LOP and CAS 9. Verify if net payments are calculated correctly (Gross Payments – Deductions) 10. Profile Expenditure a. Treasury-wise b. DDO-wise c. Major Head-wise d. Minor Head-wise e. Sub Head-wise 11. Profile Expenditure a. Charged b. Voted 12. Profile Receipts and Expenditure a. Plan-wise b. Non-Plan-wise 13. Validate Plan/Non-Plan receipts and expenditure items against Master Data Tables 14. Validate Charged/Voted expenditure items against Master Data Tables 15. Identify treasury-wise accounts which are consistently received late 16. Profile Objection Memo to see the extent of missing vouchers a. Month-wise b. Treasury-wise IT Audit Manual Volume III 103 IT Audit Manual c. Major Head-wise 17. Check the extent of clearance of Objection Book entries a. Month-wise b. Treasury-wise c. Major Head-wise 18. Take a random sample and manually identify treasuries where large scale misclassifications exist 19. Analyse amounts under OB Suspense 20. Review the monthly Broadsheets of OB Suspense, DAA Suspense and Treasury Suspense. II Compilation Modules 1. Profile Voucher Types a. AC/DC Bills b. Establishment Bills c. Grants-in-Aid d. Travelling Allowance e. Refund vouchers etc. 2. Apply Benford’s Law and analyse voucher amounts 3. Profile and analyse ‘Nil’ vouchers a. Department-wise b. Manually check all ‘Nil’ vouchers above a specific amount 4. Profile and analyse ‘Refund’ vouchers a. Department-wise 5. Profile and analyse drawal of Contingency Fund department-wise 6. Analyse vouchers with amounts in round figures 7. Analyse the amounts drawn under AC bills a. Treasury-wise b. DDO-wise c. Department-wise d. Month-wise 8. Co-relate AC Bills wi...
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This note was uploaded on 10/27/2013 for the course LAW 10-100 taught by Professor Parsons during the One '10 term at Bond College.

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