CONTROLLER GENERAL OF ACCOUNTS

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