It audit manual of cag

The description of the IT Audit process is a generic one, based on standard audit methods 1 IT Audit Manual, Volume I, Comptroller and Auditor General of India 2 General IS Controls are not specific to any individual transaction stream or application and are controls over the processes. Objective of the manual Organization of the manual Summary of sections in the manual Terms used in the manual. This Direct Engagement Manual applies to all performance audits and special examinations unless otherwise identified in the practice-specific boxes that appear in each section. 1 IT Audit Manual, Volume I, Comptroller and Auditor General of India 2 General . Comptroller and Auditor General of India. Supreme Audit Institution of India. About Us. Standing Order on Role of Audit in Relation to Cases of Fraud and Corruption. View PDF ( MB) Download. Environment and Climate Change .

IT Audit Manual IT Audit Manual Volume II 2 Check lists for field audit parties Table of Contents Sl. No Particulars Page No. 1. Audit Check list 1: List of documents for understanding the IT system of the auditee. 3 2. Audit Check list 2: Criticality Assessment tool 5 3. Audit Check list 3: Collection of specific information on IT Systems 10 4. The mission of the IT Audit initiative was to create an enabling environment in Indian Audit and Accounts Department to conduct IT Audits effectively within the CAG's mandate; to raise the level of competence of the staff and officers of the department so that they can undertake audit in a computerised environment in a most professional manner; and to adopt and evolve such standards and guidelines for auditing in a computerised environment so as to lend credibility to audit activities in a. domain. In India, the Comptroller and Auditor General has adopted (internal) auditing standards based on those enunciated by the INTOSAI. The CAG's Manual of Standing Orders (Audit) provides detailed guidance for audit of government expenditure and receipts. This manual has been prepared at the Centre for Good Governance, Hyderabad.

CAG and Director General of Audit respectively. Budget Audit Training Manual for Panchayats – a total of manuals and the work was completed. -Responsibilities of the Comptroller and Auditor General in relation to compilation of Accounts, under Section 10,11 and 12 of the CAG's. Act, General's Manual of Standing Orders (Audit) Second Edition , CAG's. Memorandum of Instructions regarding Extent of Audit and ISC Manual Part I of this.