Audit Management Group-I (Audit Sector)
*To find out whether relevant Acts, Rules, Regulations and order have been complied with in case of both Receipts and Expenditure incurred by the Government of West Bengal
* To find out occurrance of Lacunae, if any.
* To check the observance of proper accounting policy in respect of the following departments:
- Agriculture
- Agriculture Marketing
- Animal Resources Development
- Food Processing Industries and Horticulture
- Fisheries
- Food & Supplies
- Consumer Affairs
- Cooperation
The Audit work can be further classified in to the following categories
- Financial Audit
- Compliance Audit
- Performance Audit.
Audit Management Group-II
Under Section 23 of the of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 scope of audit shall be determined by Comptroller and Auditor General of India (CAG).
Within the audit mandate, CAG is the sole authority to decide the scope and extent of audit to be conducted by him or on his behalf. Such authority is not limited by any consideration other than ensuring that the objectives of audit are achieved.
In the exercise of the mandate, CAG undertakes audits which are broadly categorised as financial audit, compliance audit and performance audit, as elucidated in Chapter 5, 6 and 7 respectively.
The scope of audit includes the assessment of internal controls in the auditable entities. Such an assessment may be undertaken either as an integral component of an audit or as a distinct audit assignment.
CAG may, in addition, decide to undertake any other audit of a transaction, programme or organisation in order to fulfil the mandate and to achieve the objectives of audit.
The scope of audit encompasses the period of audit to be covered in respect of an audited entity in conducting financial audit, performance audit and compliance audit, in accordance with the provisions contained in Financial Rules/Departmental Codes/Manuals of the State Government and orders of CAG as available in M.S.O. (Audit) and M.S.O. (A&E) and Regulation of Audit and Accounts.
Audit Management Group-III
The contemplation starts with the selection of auditable entities and topics through Annual Audit Plan or Rolling Audit Plan. The scope of audit is determined during the risk analysis work of Audit Plan and during Field Audit. The propriety issues are to be seen in all units selected to be audited. However, the selected specific subject matter for regularity audit would define the scope and would also determine the criteria. The assessment may be undertaken either as an integral component of an audit or as a distinct audit assignment. Selection of transactions, areas etc. to be covered in an entity through sampling decisions which would be crucial for defining the scope of audit encompassing the period of audit to be covered in respect of an audited entity in conducting financial audit, performance audit and compliance audit in accordance with the provisions contained in the P.W.D. Code, GoWB, Accounts Code Vol-III and the Financial Rules/Departmental Codes/Manuals of the State Government and orders of C&AG as available in M.S.O. (Audit) & M.S.O. (A&E), Regulation of Audit and Accounts 2020 and The Companies Act 2013. In case of audit units, the period of audit should ordinarily cover period from the previous audit to the current period. However, specific circumstances may arise where current risk assessment reveal areas of concern that warrant coverage of period included in previous audit(s) also.
Audit Management Group-IV
Audit Management Group-IV (AMG-IV) conducts Compliance audit, Financial Attested Audit and Performance audit of four Departments (Transport Department, Power Department, Non-Conventional and Renewable Energy Sources Department & Information Technology and Electronics Department) which are under the Government of West Bengal. The audit is conducted in conformity with Auditing Standards issued by the Comptroller and Auditor General of India.