Audit Process

 

The first step of conducting audit is Audit planning. The audit team is then conduct field level auditing activities according to audit plan. After completing field level activities the audit team formulate Audit inspection Report (AIR) and submit it to Audit organization as well as send the report to head office through AMMS software. Hard copy of AIR is also sent to head office by audit team. QAT headed by Deputy Director of concerned section then reviews this AIR and present this report with opinion to Director General through Director.

After getting approval of AIR, the audit observations with serious financial irregularities are considered as advanced paras and DG PT&T send letter to concerned office and ministry requesting to send reply within five weeks. If the concerned office do not reply within due time another reminder letter is issued to ministry requesting to send satisfactory reply within two weeks. If they failed to send reply within two weeks, a demi-official letter is issued requesting secretary to send reply within four weeks.

Selected advanced paras are incorporated in to annual report of C&AG if there is no satisfactory they reply within four weeks.