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1. Organisational Setup: The work of Internal Audit has been delegated to the four zones with North Zone Office at New Delhi and South East and West Zone Offices at Chennai, Kolkata and Mumbai repectively. At each zonal office Internal Audit Party consisting of one Sr. Accounts Officer/Accounts Officer, one/two Assistant/Junior Accounts Officers and one Accountant is in operation.
2. Scope of Audit: The scope of Internal Audit covers periodical review of accounts records; scrutiny of payment and accounting work; study of accounting procedures adopted by the Department; Coordination with other Ministries, Controller General of Accounts and Ministry of finance regarding audit procedures and pursuance/settlement of objection taken in test audit notes issued by statutory audit offices.
3. Major Irregularities: A large number of irregularities have been pointed by the Internal Audit Parties during the year. Some of the major irregularities observed by the Internal Audit Parties are - Non disposal/credit to Govt. Accounts of confiscated Gold/Jewellery/Diamonds/Foreign Currency/Vehicles etc. Pending recoveries of Revenue due to delay in finalization of cases; cases of non-recovery of Government dues; cases of overpayments; irregular purchase, Embezzlement/Theft/Defalcation of Government money etc.
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