Brief functions of the Section:-
The Internal Audit Division discharges its duties through four sections namely:
- Policy, Guidance & Capacity Building
- Internal Audit Planning & Co-ordination
- Internal Audit Inspection -1
- Internal Audit Inspection -2
The details of duties of the aforesaid sections are as under:
- Policy Guidance & Capacity Building
- Work related to continuous professional education CPE/IIA/CAAT.
- Use of IT tool for Internal Audit including development of IA Para monitoring system.
- Implementation/Review of Action Plan of MoU with IIA-India.
- Preparation of Induction material and any sectional material for Ministry.
- Work relating to CGA’s meeting in respect of IAD and issue of minutes of meeting.
- Guidelines for Risk Based Compliance, Bank, Grant, Gender and Scheme Audit.
- Vetting of Internal Audit Manual of Ministries/Departments.
- Monitoring/review of quarterly reports of outstanding Internal Audit Para's.
- Cadre Review-work related to creation of group ‘B’ and ‘C’ posts for Internal Audit Wings.
- Local/outstation Audit on rotation basis as approved by competent Authority.
- Internal Audit Planning & Co-ordination
- Preparation of Annual Review on the performance of Internal Audit Wings.
- Preparation of Annual Review on the performance of Internal Audit Wings.
- Preparation of Risk Based Annual/Quarterly Audit Plan of IAD.
- Work relating to maintenance of data for consultants
- Monitoring of Annual Audit Plan prepared by various Ministries/Departments
- Review of old record of IAD for weeding out.
- Local/outstation Audit on rotation basis as approved by Competent Authority.
- Internal Audit Inspection Section-1
- Development of online audit module.
- Development of a standard Social and Internal Audit protocol on the basis of the PFMS for all Ministries/Departments and related correspondences
- Local/outstation Audit on rotation basis as approved by Competent Authority.
- Follow up of Audit Reports/Compliance Report of Para's in respect 50% Ministries.
- Preparation of Annual Review on the performance of CGA audit.
- Preparation and monthly monitoring of following Records/Registers.
- Register of Financial Irregularities
- Audit Report Issue Register
- Para settlement Register
- Internal Audit Inspection section-2
- Development of e-MDO in respect of IAD and monitoring its report.
- Monitoring of post audit report in respect of bills passed without original bill by PAOs during COVID-19 and related correspondence.
- Local/outstation audit on rotation basis as approved by Competent Authority.
- Preparation of quarterly report on settlement of CGA’s audits Para’s.
- Follow up Audit Reports/Compliance Report of Para’s in respect 50% Ministries.
- Maintenance of Ministry/Department wise list of outstanding Para’s.
- Issue of periodically reminders for settlement of audit Para’s especially for Para’s involving financial implications.
- To provide information under RTI Act.
Internal Audit Online system
Internal Audit Online system is an online application to perform Audit related tasks of Internal Audit Division (IAD) - Pre-Audit, Audit and Post Audit in system & track its updates online. It has following advantages:
- Single platform to manage Pre-Audit, Audit and Post Audit para monitoring
- MIS and Reporting to various stakeholders.
- To facilitate the Risk Based Internal Audit process through Risk Based Analysis on the financial information available about Auditee to draft Annual Plan.
IAOS website link- https://iaos.cga.gov.in/login
IAW website link- https://iaos.cga.gov.in/IAW/login