No.G.25014/149/13/MF. CGA/IAD/
Government of India
Ministry of Finance
Department of Expenditure
O/o Controller General of Accounts
Internal Audit division
Lok Nayak Bhavan, Khan Market
New Delhi 110003
Dated: Jan 2014
OFFICE MEMORANDUM
Subject: Mandatory use of Check lists for audit of PAO (COMPACT & Non-COMPACT)
and DDOs
Internal Audit is a process by which the organization seeks to confirm that all its
functions have been carried out in accordance with various rules, procedures, policies and laws
of the land. The Quality Assurance Wing of this office providetechnical support to the audit
functions in the ministries by laying down the standard specifications assessing the overall
performance and suggesting the areas needed for improvement.
Accordingly the Quality Assurance Wing has developed standardized audit formats in
form of checklists for Inspection of Pay & Account offices for both (COMPACT & Non-
COMPACT users) as well as for Drawing & Disbursing Offices. Proper administration of
these check lists will enable effective control and ensure suitable monitoring of the respective
Internal Audit Wings of the Ministries thus bringing about a qualitative change in the internal
audit functions. The check lists are based on control points; related rules and orders have been
quoted for easy reference and better appreciation of the internal audit function in the
organization.
These checklists are intended for mandatory use by the JAW while auditing the
PAOs/DDOs.
A copy of each of the check lists for internal audit of PAO (COMPACT & Non-
COMPACT) and for internal for internal audit of DDOs is enclosed herewith. The checklists are
also available on CGA website at cgaindia.org .
All Pr. CCAs/CCAs/CAs (with independent charge) are requested to issue necessary
directions to their Internal Audit Wings to adhere to the instructions contained in these check
lists with immediate effect under intimation to this office.
This issues with the approval of Controller General of Accounts
(Sonali Singh)
it. Controller General of Accounts
End: Check list
To
1. All Pr. CCAs/CCAs/CAs (with independent charge)
2. lTD section, O/o CGA to upload
on the website of CGA