(1) The office head of the office shall conduct an internal audit of the office's revenue, bond and allocation of income-expenditure and operations or other public funds established in accordance with prevailing laws from the office of the relevant Treasury and Accounts Controller, and the Office of the Treasury and Accounts Controller shall also review the revenue, bonds of the office. , the allocation of income and expenditure and the operation of operations or other public funds established in accordance with the prevailing law shall be audited.
(2) When conducting an internal audit by the Office of the Controller of Funds and Accounts in accordance with sub-rule (1), whether the income and expenses of the office and its accounting are in accordance with the procedure prescribed by the prevailing law or not, whether the financial means are used in a frugal manner efficiently and effectively, whether or not the target is achieved in accordance with the approved annual program An internal audit shall be conducted by following the procedures in accordance with the internal audit guidelines prepared and implemented by the Comptroller General's Office, focusing on whether or not the financial report presents an accurate and realistic depiction of financial transactions and whether the internal control system is effective or not.
(3) The office should regularize the errors resulting from the internal audit before the final audit, or if evidence is required to be submitted, or if it is necessary to file a claim, it shall deduct the unwarranted expenses.
(4) The taluk office shall also monitor whether the internal audit of the subordinate body is on time or not, whether or not the errors established by the internal audit are timely corrected or not, and take departmental action against the responsible officer who does not correct the internal audit errors on time.
(5) If the head of the office can regularize himself, he should regularize himself and the amounts that he cannot regularize himself should be submitted to the taluk office on time. The taluk office should also do it regularly on timewill If it is not done according to the request, the head of the Taluk ministry, department or related office should be responsible for it.
(6) The Office of the Controller of Funds and Accounts conducting the internal audit shall also send a copy of the report issued by the internal audit to the Bodharth Taluk Office. The taluk office will have to monitor whether or not there has been such an illegal diversion.
(7) If the evidence of unfoundedness seen from the internal audit cannot be removed for special reasons before the final audit, a written explanation must be given to the final auditor.
(8) Remaining results from the internal audit will be given to the final auditor according to sub-rule (7). After the final audit, the internal audit will not remain intact.