SCOPE OF AUDIT

The work of audit in Central Board of Excise & Customs is carried out in accordance with the instructions and procedures as laid down in the Internal Audit Manual and includes the following:-

(i) Study of the accounting procedures prescribed for the Department with a view to ensure that they are correct, adequate and free from any defects or lacunae in the system.

(ii) Watch over the implementation of the prescribed procedures and the orders issued from time to time;

(iii) Scrutiny and check of payments and accounting work in the accounting units;

(iv) Investigation of important arrears;

(v) Periodical review of all accounts records;

(vi) All other matters covered under the statutory audit of expenditure accounts by the Comptroller And Auditor General of India;

(vii) Examine and report the points or irregularities brought to its notice by the Principal Accounts Office/Pay and Accounts Offices.

(viii) Co-ordination with other Ministries, Controller General of Accounts and Ministry of Finance regarding Internal audit procedures.