Janak Raj Gautam Ex-Deputy Auditor General Best practices and Standards for Implementation and monitoring of management audit Janak Raj Gautam Ex-Deputy Auditor General

Details of Session Outlines and Methodology Methodsmts From Outlines Brain- storming 10ParticipantsDefinition, concepts and types Inter-action in group 10 Trainer- Participants Mgmt audit plan and practices Case-studies30ParticipantsProblems on the various management audit topics Presentation25TrainerAuditing plan and program Experience- sharing 5ParticipantsAny memorable events on matters of auditing Question- answers 10 Trainer- Participants Participants ask questions and answers by trainer.

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Any objections may meet the 4cs i.e. criteria, condition, causes and consequences. Elements Explanation in Brief CriteriaWhat the auditee should have done. Conditionwhat the auditee did or did not do,it is the situation actually existing in the audited entity.

contd… CausesWhy the auditee did not meet the criteria, likely reason for finding. Conseque nces What results from the auditee not meeting the criteria, it is the impacts. Corrective measures Correct the books of accounts and statements as the findings from auditing following other necessary steps.

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Thank you for your Sincere attention. Learning together is always a pleasure. Any questions, Please !