Audit Management Group II
The organisational structure of AMG II is as follows:
Functions of the Wing:
The audit activities are supported by the following Headquarters sections:
Co-ordination Section
This section is responsible for co-ordinating between various branches and sections of the wing. It compiles statistics and facilitates collection, consolidation, preparation and forwarding of information relating to the Wing.
Programme & General Section
This section is responsible for drawing up of the Annual Audit Plan, Strategic Audit Plan and Quarterly tour program for the local audit of auditee units. The section is responsible for the maintenance of database for the audit universe.
Edition & Pursuance Sections
The Departments/audit units that come under the jurisdiction of the wing are divided among the edition and pursuance sections for issue of the Inspection Reports and pursuance of the outstanding audit paragraphs. These sections are responsible for:
- Vetting Inspection Reports
- Pursuance of outstanding paragraphs and work relating to clearance of the paras
- Maintaining of the Inspection reports
- Preparing and furnishing of monthly reports as and when they become due.
DP & Technical Cell:
This branch of the wing is entrusted with the work relating to providing of details and materials to the Audit Report viz. processing of SOFs, DP etc. The technical Cell will provide technical assistance to the field audit parties and Headquarters.
Audit Intelligence Unit (AIU)
This unit is entrusted with the work relating to obtaining digitalized data in the form of dump from the departments audited by the Wing, develop Business Intelligence models by performing data analysis and generate exceptions/audit memos. These exception reports are then sent to the local audit party conducting the audit of a particular unit for issue to the department.
Local Audit Parties
There are eleven Local Audit Parties formed in the Wing to carry out the audit activities viz. Performance Audit, Compliance Audit, Certification Audit etc. The types of audit that are conducted in the wing as per the Regulation on Audit and Accounts, 2007is detailed below:
Compliance Audit
Assessing the extent to which laws and regulations have been respected (Audit of Transactions).
Performance audit
Performance Audit is an independent assessment or examination of the extent to which an organisation, programme or scheme operates economically, efficiently and effectively.
Financial Attestation Audit / Certification of Annual Accounts
These audits are conducted under Companies Act, 2013, and under various acts relating to Statutory Corporations, Certification of Accounts of Autonomous Bodies under Section 13, 14, 19 and 20 of C&AG’s (DPC) Act, 1971 falling under Departments noted above.
Special Audit
When a special audit is requested by State Government in cases of suspected misappropriation etc, the AG shall have the discretionary powers either for taking up the special audit or for disagreeing to the requests for conducting special audit, considering the merits of the case.
Follow up audit
This type of audit is taken up mainly to verify the corrective action taken by the department/corporation on the observations made in earlier Audit Reports. The Performance Auditing Guidelines 2014, provides guidance/ procedure in a comprehensive manner for follow up audit.
IT Audit
Audit done in the IT enabled environment or Audit of IT based system, to form an opinion regarding the degree of reliance that can be placed on the IT Systems in the auditee organization