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Table Of Contents

1.17 Whether the details of all assets declared obsolete /
1.18 Whether value of obsolete / unserviceable assets reflected in
1.20 Whether proper accounting entries have been passed for in
1.22 Whether in case of addition or deletion of assets proper records
1.23 Whether the value of all the assets reflected in the FAR is
1.24 Whether depreciation has been charged correctly in respect all
1.26 Whether depreciation has also been charged in respect of
1.27 Whether in respect of assets declared as obsolete /
1.28 Whether depreciation has also been charged in respect of
1.29 Whether full depreciation has been charged on assets valued
1.30 Whether fixed asset have been physically verified as per order of
1.31 Whether detailed record of physical verifications has been
1.34 Whether the value of assets found on physical verification
1.36 Whether intangible assets have been properly accounted and
1.38 Whether initial lease value of leasehold land is properly
1.39 Whether proper action has been taken by the Unit / circle
1.40 Whether any leasehold land in possession whose lease period
1.42 In case of loss of asset due to natural calamity whether the net
1.43 In case of loss of asset due to
1.44 Whether obsolete and unserviceable assets as
1.45 In case of misclassification of fixed asset / components i.e
2.1 Whether the competent authority
2.3 Whether CWIP register / Works Register / Sub-ledger has been
2.4 Whether details of each work under execution have been
2.5 Whether CWIP register / Works Register / sub-ledger in respect
2.6 Whether Measurement Book has been maintained for recording
2.7 Whether the project executing authority have recorded the
2.8 Whether based on entries made in the measurement book
2.9 Whether ATDs for material / stores received from Store
2.12 Whether necessary entries about utilization of stores by the
2.13 Whether on completion of works the un-utilized / surplus materials
2.14 Whether amount booked to accode for ³Material / equipment
2.15 Whether material issued to contractor / turn-key project
2.16 Whether overheads have been charged to capital works as per
2.18 Whether necessary accounting entries have been passed and
2.19 Whether expenditure of revenue nature has been charged to
2.20 Whether liability has been created in the accounts for the
2.21 In respect of project work completed during the financial
2.22 Whether payment made to contractor for execution of
2.23 Whether reconciliation of entries made in the CWIP Register /
2.24 Whether Telecom Project Circles / Civil & Electrical wing /
2.26 Whether there are instances of handing over all the
2.27 Whether there are project works which have been completed
2.28 Whether consignee circles / units have accepted the
2.30 Whether project sanctioning and project executing authority have
2.31 Whether Project Executing Authority has completed the
2.32 Whether any project works has been abandoned during the
2.33 Whether appropriate accounting entries have been passed and
2.34 Whether entries have been made in the CWIP Register /
2.35 Whether serviceable stores / equipments recovered from such
2.36 Whether damaged / unserviceable stores /
2.37 Whether necessary write off sanction for the actual loss
2.38 Whether physical verification of CWIP has been carried out by
2.41 Whether value of CWIP physically available has been
2.42 Whether stores found surplus at worksite in respect of completed
2.43 Whether surplus stores lying with contractor in respect of
3.2 Whether all the stores / material received from Vendor / supplier
3.3 Whether full liability for stores received in good condition from
3.5 In case of stores / material received during the financial
3.6 Whether valuation of inventory has been made taking into
3.9 Whether particulars of stores issued during the financial year
3.10 In respect of stores issued from the Store Depot / units of BSNL
3.11 Whether entries in Bin Card about receipt and issue of stores
3.12 Whether the value of the stores reflected in the Priced Store
3.13 Whether proper stock register has been maintained for the
3.14 Whether physical verification of inventory has been carried out at
3.15 Whether proper documents of physical verification of stores
3.16 Whether the quantity of stores found on physical verification
3.17 Whether value of stores found on physical verification has been
3.18 In case of stores found short during physical verification as
3.19 In case of stores found short during physical verification
3.20 Whether physical verification has been carried out as per order of
3.22 In case of loss of inventory due to theft and other reason
3.23 Whether inventory has been totally verified by the Stores
3.24 Whether report of the Store scrapping committee and the
3.26 Whether proper provision has been made for the difference
3.27 Whether the stores declared as unserviceable / obsolete by the
3.28 Whether the details of all inventory declared obsolete /
3.29 Whether obsolete / unserviceable stores reflected in
3.30 Whether obsolete & unserviceable stores lying under
3.32 Whether stores lying unutilised with contractor at the close of
3.33 Whether storage arrangement for keeping inventory is
3.34 A status report regarding computerization of inventory
3.35 Whether the quantity of inventory which have been
3.36 Whether obsolete and unserviceable inventory as
3.37 Whether proper accounting of tradable equipments has been
4.1 Whether cashbook and bankbook are properly
4.2 Whether cash collected during a day has been remitted to bank
4.3 Whether amount collected on the last working day of the
4.4 Whether bank has credited the cash remitted by the unit in
4.5 Whether the unit has reconciled the amount transferred by the
4.6 Whether cheques has been remitted to bank on the date of
4.7 Whether cheques / DD received on the last day of the financial
4.8 Whether all the cheques / DDs received on the closing day of
4.9 Whether all the cases of cheques deposited but not
4.10 Whether in respect of dishonored / stale cheques the
4.11 Whether there are instances that cash / cheques / DDs have been
4.12 Whether the banks have transferred the money from the
4.13 Whether TT sent by the units to IFA collection account have
4.14 Whether all the cases of TT sent by the Units to Circle IFA and by
4.15 Whether all the accounting units having bank account have
4.33 Whether booking made to inter bank transfer accode i.e
4.34 Whether amount booked to inter- current bank transfer originating
4.35 Internal Auditor should review the control procedure available
4.37 Whether proper accounting has been made in respect of deposit
5.1 Whether there is difference as on 1st
5.3 Whether the debtors booked in the general ledger from 1st
5.4 Whether ageing analysis of sundry debtor pending at the
5.5 Whether appropriate action has been taken to collect the
5.6 How much recovery of old outstanding has been made
5.7 Out of the old outstanding cleared during the financial year
5.8 Whether all the payment received against the billed
6.1 Whether proper Register of loans
6.2 Whether proper entries have been
6.3 Whether recovery of principal
6.4 Whether the details of balance of
6.5 Whether the difference between
6.6 Whether interest on loans and
6.7 Whether loans and advances given
7.1 Whether proper sub-ledger /
7.2 Whether proper sub-ledger /
7.3 Whether proper entries have been
7.4 Whether recovery of amount of
7.5 Whether the balance of security
7.6 Whether the difference between
8.1 Whether proper sub-ledger / Register has been maintained
8.2 Whether refund of EMD & SD has promptly been obtained on
8.3 Whether the details of EMD & SD as reflected in the EMD &
8.5 Whether BSNL units have got the
9.1 Each and every expenditure made from temporary advance
9.2 The genuineness of at least 25% of vouchers of temporary
9.3 Whether there are incidence of taking temporary advance
9.4 Whether there are instances of granting temporary advance
9.5 Whether there are instances of non-submission of bills against
9.6 The Internal Auditor in the Audit
10.1 Whether Control Registers / Sub-ledgers have been
10.2 Whether proper entries have been made in the Register /
10.3 Whether Register / Sub-ledger is maintained for amount
10.4 Whether claim bills supported by detailed schedules for each type
10.5 Whether payment received from DOT & DOP has been noted in
10.6 Whether balances which are pending to be recovered from
10.7 Whether details of amount recoverable from DOT on
10.8 Whether claim bills supported by detailed schedules for recovery
10.9 Whether claim bill for recovery of interest on loan & advances
11.1 Whether there is any booking under the accode for ³Before
11.2 Whether refund / adjustment of µBefore Connection Deposit¶ has
11.3 Whether before connection deposit reflected in Register of
11.4 Whether the total balance of µBefore Connection Deposits¶ as
11.6 Whether refund / adjustment of µAfter Connection Deposit¶ has
11.7 Whether the balance of µAfter Connection Deposit¶ as reflected
11.8 Check whether proper details of all other deposits (other than
11.10 Whether the balance of all such other deposits as reflected in
11.11 Whether liability for interest on subscribers deposit wherever
12.1 Whether details of EMD & SD taken by BSNL Units have been
12.2 Whether EMD & SD are refunded promptly on fulfilment
12.3 Whether refund / adjustment of EMD & SD has been routed
12.4 Whether the total balance of EMD & SD as reflected in the
12.5 Whether register has been maintained for bank guarantee
12.6 Whether details of bank guarantee taken by BSNL units
12.8 Whether the Units has got the bank guarantee renewed
12.9 Whether the Unit has encashed the bank guarantee promptly as
13.1 Whether Sub-ledger / Register for Creditors has been
13.2 Whether all the payment to creditors has been routed
13.3 Whether details of all the pending liabilities / provisions
13.4 Whether liabilities / provisions found excess on review of the
13.5 Whether the circle has taken action to obtain confirmation of
14.1 Whether proper liability / provision has been
14.2 Whether the detailed schedules for monthly pension contribution
14.3 Whether detailed schedules for monthly recovery of principal
14.4 Whether Register for liabilities towards pension & leave salary
14.5 Whether amount of monthly pension & leave salary
14.6 Whether quarterly GR & AGR have been calculated correctly
14.8 Whether liability towards rent for space of DOP building occupied
14.9 Whether the closing balance of various liabilities payable to DOT
14.10 Whether principal amount of loans
15.1 Whether Sub-ledger / Register of liabilities payable to employees
15.2 Whether payment disbursed against such liabilities have been
15.3 Whether details of liabilities payable to employees reflected
15.4 Whether the monthly salary has been drawn for the staffs who
15.5 Whether total of monthly gross salary drawn and booked to
15.6 Whether various other claims of employees (other than the
16.1 Whether in respect of post paid connections bills has been
16.2 Whether telephone connections for which billing has been made
16.4 Whether the Management has identified customers in respect of
16.5 What corrective action has been taken by the Management to
16.6 Whether the value of MCU (except the MCU for free calls)
16.7 In case of post paid service whether proper reconciliation
16.8 Whether the µCategory¶ assigned to each connections (particularly
16.9 Whether OYT rebate has been properly monitored and whether
16.10 Whether bills in respect of concessional telephone
16.11 Whether in respect of all service telephone connection (RSTC)
16.12 Whether in respect of disconnected telephone
16.13 Whether appropriate portion (applicable to the current month /
16.14 Whether revenue received in the current month / current financial
16.15 Whether all provisional bills issued in case of dispute and the
16.16 In case of cancellation of bills whether the cancellation has
16.17 Whether there are instances of delay in disconnection due to
16.18 Whether in case of closed connection accounts have been
16.20 Whether charges for all working circuits (leased & VPN circuits)
16.22 Whether USO subsidy for DSPT service (one time at the time of
16.23 Whether the claim for reimbursement of expense i.e
16.24 Whether fixed charges towards diesel generator set(s) and other
16.25 Whether the details of the claims for reimbursement of expense
16.26 Whether CMTS vertical have accounted the expense on
16.27 Whether claims for USO subsidy for USO Infrastructure (tower)
16.28 Whether claims USO subsidy in respect of Rural wire-line
16.29 Whether outstanding claims for USO subsidy in respect USO
16.30 Whether IUC recoverable from other service providers has been
16.33 Whether revenue share for inward traffic received from
16.34 Whether revenue to be recovered from other ILD
16.35 Whether international roaming revenue recoverable from
16.37 Whether revenue generated from various value added
16.38 Whether accounting of revenue from the subscribers registered
16.39 Whether accounting of tradable items (stand alone sale or sale
16.40 Whether income for services provided to MTNL (other than
16.41 Whether net revenue has been booked wherever agreement
16.44 Whether charges for services provided by BSNL to DOP and
16.45 Whether charges for various infrastructure (such as space in
16.46 Whether charges for training services provided by Training
16.47 Whether all other sorts of income which are categorized /
16.48 Whether revenue meant for a financial year has been
16.49 Whether revenue has been booked to correct head of
16.50 Whether the revenue generation and recognition throughout the
16.52 Whether credit limit given to subscribers has been
16.53 Whether continuous monitoring has been done in case of
16.55 Whether Tatkal deposit (after connection) has been
17.1 Whether Register for all types of pre-paid items such as SIM
17.2 Whether proper entries of all types of pre-paid items have
17.3 Whether closing stock of SIM and various other prepaid items
17.4 Whether total value of prepaid items actually sold to
17.5 Whether proper accounting of CELLONE vouchers sold in bulk
17.6 Whether correct accounting of
17.9 Whether prepaid items given as free or gift has the sanction of
18.2 Whether expense in respect of all types of employees benefits
18.3 Whether expense in respect of
18.4 Whether expense in respect of IUC related to the financial year
18.5 Whether expense towards IUC payable to MTNL related to the
18.6 Whether expense towards outward traffic originated from
18.7 Whether expense related to the financial year in question in
18.8 Whether expense in respect of outgoing ILD traffic originated
18.9 Whether expense on all types of bandwidth and related service
18.10 Whether expense on transponder taken by BSNL from
18.11 Whether expense towards lease charges for various types of
18.12 Whether expense pertaining to the financial year in question on
18.13 Whether expense for infrastructure / USO
18.14 Whether expense on negative subsidy payable to USO
18.16 Whether expense for the works performed by the contractor
18.17 Whether expense on rent for the accommodation owned by
18.18 Whether expense on electricity and diesel consumed during the
18.19 Whether the utilization of diesel in exchanges is reasonable with
18.23 Whether expense towards amount payable to Ministry of
18.25 Whether there is no lapse in creating the liability for services
18.26 Whether all sorts of expenses have been incurred on the basis
18.27 Whether expenditure has been incurred against the budget
18.28 Whether procurement of services and material has been
18.29 From propriety angle checking of the following types expenditure /
18.30 Whether in respect of traffic taken place during the financial
19.1 Check the procurement of equipments for CMTS through
19.2 Check the procurement of maintenance services for CMTS
19.3 Whether pay and allowances of staff & officer who are actually
19.5 Whether IUC recoverable and payable from / to other telecom
19.6 Whether Inter-segment expense & income in respect of traffic
19.7 Check the reconciliation of prepaid items as mentioned Sl
19.9 Check the revenue sharing arrangement with other content
19.11 Check the complete revenue assurance activity for prepaid
19.13 Any other job related to CMTS as deemed fit by the Circle
19.14 Whether claims for BSNL Towers which have been shared
19.15 Whether claims for USO Subsidy for provision of mobile service
20.1 Check whether ATD and ATC has been raised immediately
20.2 Check whether all types of ATD and ATC has been accepted by
20.3 Whether there has been any delay in raising as well as
20.4 Whether in case of transfer of staff ATD/ATC for the
20.5 Whether complete review of all the ATD / ATC which remain to
21.1 Whether payment of Service Tax & other Excise Duty has been
21.2 Whether units have remitted the service tax collected on account
21.3 Whether TDS has correctly been deducted on items covered by
21.4 Whether in cases of other items (not covered by Section 40(i)(a))
21.5 Whether each individual payment amounting to more
21.7 Whether TDS certificate in respect of TDS deducted by
21.8 Whether Service Tax Return / input service distribution return /
21.9 Whether ST-3A return has been filed within due date in cases
21.11 Whether the amount of TDS deducted by the other parties
21.12 Whether information regarding wealth tax has been sent to
21.14 Whether reconciliation of booking under accodes for
21.16 Whether Telecom Factories have correctly accounted the
21.17 Whether the Units have complied with the provisions of
21.18 The Internal Auditors will also assist the units in maintenance
22.3 Whether opening balance intimated by Corporate Office /
22.4 Whether reconciliation of the monthly booking in trial balance
22.5 Whether detailed records / vouchers in support of the
22.6 Whether in respect of any fixed asset reflected in a fixed asset
22.7 Whether in respect of provision for obsolete & unserviceable
22.8 To certify that the trial balance is supported by the correct
22.9 Whether circles have compiled all the information for disclosures as
23.1 The internal auditor must go through all the observations and
23.2 Whether SSAs / Accounting Units of circles / Circle
23.3 Whether SSAs / Accounting Units of circles / Circle
23.4 Whether decision taken by the Audit Qualification Reduction
23.5 Whether action has been by the Circles to set right the
24. Additional Duties of Lead
25. Audit Report & Management
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CGMT PATNA IA SEPT 2010

CGMT PATNA IA SEPT 2010

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Published by Chandan Kumar

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Published by: Chandan Kumar on Mar 04, 2011
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