03 Audit and Para-Ver-1.0

Audit and Para
Audit and Para
Ver. 1.2 Enterprise Information Management System (EIMS) Training Manual 713
Audit and Para
Audit and Para
Developed by: Tech Mahindra Ltd
Audit and Para
Table of Contents
1 MODULE DESCRIPTION........................................................................................................................ 718
2 BASIC DEFINITIONS ............................................................................................................................. 718
3 PROCESS DIAGRAM............................................................................................................................. 719
4 MODULE FEATURES ............................................................................................................................ 720
4.1 SECURITY FEATURE .................................................................................................................... 720
4.2 SEARCH ..................................................................................................................................... 720
4.3 UPLOAD/DOWNLOAD UTILITIES .................................................................................................... 720
4.4 HINDI/E NGLISH S UPPORT ............................................................................................................ 720
4.5 REPORTING FEATURE .................................................................................................................. 721
4.5.1 Private Reports......................................................................................................................................... 721
5 ROLES AND PERMISSIONS ................................................................................................................... 721
6 HOW TO ACCESS AUDIT AND PARA MODULE ........................................................................................ 722
6.1 FROM EIMS HOME PAGE ............................................................................................................ 722
6.2 USING A DIRECT LINK ................................................................................................................... 724
6.3 ROLE BASED SCREEN ACCESS .................................................................................................... 724
6.3.1 Data Entry User – Internal Audit............................................................................................................. 724
6.3.1.1 Screen: Create Check list ....................................................................................................................... 724
6.3.1.2 Screen: Update Check list ...................................................................................................................... 725
6.3.1.3 Screen: Add Item into Checklist ............................................................................................................. 726
6.3.1.4 Screen: Update Item into Checklist ....................................................................................................... 726
6.3.1.5 Screen: Create Audit Calendar .............................................................................................................. 727
6.3.1.6 Screen: Update Audit Calendar ............................................................................................................. 727
6.3.1.7 Screen: Create Inspection...................................................................................................................... 728
Audit and Para
6.3.1.8 Screen: Raise objection.......................................................................................................................... 728
6.3.1.9 Screen: Action on objection replied by the respective employee......................................................... 729
6.3.1.10 Screen: Create Final Inspection Report ............................................................................................ 729
6.3.1.11 Screen: Forward Inspection to higher officer .................................................................................... 730
6.3.2 Objections ................................................................................................................................................ 730
6.3.2.1 Screen: View Objection .......................................................................................................................... 730
6.3.2.2 Screen: Reply on Objection.................................................................................................................... 731
6.3.3 Internal Audit – Abstract Report ............................................................................................................ 731
6.3.3.1 Screen: View Abstract Report of Internal Audit ..................................................................................... 731
6.3.4 Data Entry User – External Audit ............................................................................................................ 731
6.3.4.1 Screen: Create Audit Calendar .............................................................................................................. 731
6.3.4.2 Screen: Add Check list points (Inspection Report, Factual Statement, Draft Para, CAG, and PAC) in
audit. 732
6.3.4.3 Screen: Assign Objection to respective employee. .............................................................................. 732
6.3.4.4 Screen: External Audit Monitoring ......................................................................................................... 733
6.3.4.5 Screen: Drop Objection .......................................................................................................................... 733
6.3.4.6 Screen: External Abstract Report .......................................................................................................... 734
7 CASE STUDY........................................................................................................................................ 735
7.1 STEPS IN A UDIT AND PARA .......................................................................................................... 735
7.1.1 Create Check list ...................................................................................................................................... 735
7.1.2 Add Item into Checklist: .......................................................................................................................... 736
7.1.3 Create Audit Schedule ............................................................................................................................. 737
7.1.4 Raise Objection on respective H.O.D. .................................................................................................... 738
7.1.5 Reply on Objection by respective H.O.D. ............................................................................................... 740
7.1.6 Drop Objection. ........................................................................................................................................ 741
Audit and Para
7.1.7 Create Inspection Report ........................................................................................................................ 742
7.1.8 Create Audit Schedule ............................................................................................................................. 743
7.1.9 Add item in Audit Schedule (Inspection Report, Factual Statement, Draft Para, CAG, PAC) ............. 744
7.1.10 Assign point to respective H.O.D. ........................................................................................................... 745
7.1.11 Reply on objection by the respective H.O.D .......................................................................................... 747
7.1.12 Audit Monitoring ..................................................................................................................................... 748
7.1.13 Reports ..................................................................................................................................................... 749
7.1.13.1 Internal Audit Abstract Report ............................................................................................................. 749
7.1.13.2 External Audit Abstract Report............................................................................................................. 749
8 REFERENCES ....................................................................................................................................... 750
Audit and Para
1 Module Description
The Audit and Para module facilitates the process of audit it also helps in tracking, monitoring and
quick disposal of Para’s generated in audit. The module enables specific login roles for
performance of the audit and disposal of Para’s.
2 Basic Definitions
Audit: Auditing is defined as a systematic and independent examination of data, statements,

records, operations and performances (financial or otherwise) of an enterprise for a stated purpose.
In any auditing the auditor perceives and recognizes the propositions before him for examination,
collects evidence, evaluates the same and on this basis formulates his judgment which is
communicated through his audit report
General Audit: The process of monthly check of the Divisional Accounts is known as "General
Audit".
Auditee: An organization or department to be audited.
Checklist: A document that contains numbers, statements, or other evidence found in the audit.
Internal audit: An examination of a company's activities or products conducted by the company's

own staff.
Audit team: A group of individuals selected to perform an internal audit. The audit team is
responsible for auditing selected departments in its own company.
Audit and Para
3 Process Diagram
Audit & Para

Monitoring Officer
Finalize Audit
Report
Audit Team
Create Audit Create Yes

Satisfactory Drop
Schedule Inspection
No
Audit Team Raise Objection
Respondent
Reply Objection
Audit and Para
4 Module Features
The key features of the modules are listed below:
4.1 Security Feature
The module has login based permissions and access. It means one user can’t access or remove/update
the information created by EIMS user. Also some of the screens or facilities in the modules are extended
as per the roles.
Note to the user:
 Please do not share your login and passwords with other users.
 Please update your passwords regularly.
4.2 Search
EIMS gives search facilities for retrieval of data. On the search screen the user is required to enter key
phrases to enable search. The various search parameters available in audit modules are as follows:
Office wise abstract audit report.

Audit wise abstract audit report.
Year wise abstract audit report.
Audit type wise abstract audit report.
Audit category type search: Factual statement/ Draft Paras / CAG reports / PAC
reports search.
4.3 Upload/Download Utilities
EIMS provides facilities for:
Audit and Para module has a provision to upload and download reference documents
against the objection raised by auditor.
4.4 Hindi/English Support
The module has provision to switch between Hindi and English. For data entry forms, the data entry is
possible in English only. The form fields can toggle between Hindi and English.
Audit and Para
4.5 Reporting Feature

4.5.1 Private Reports
The module provides following reports
Internal Audit Report – It displays outstanding report of Internal audit financial year
wise.
External Audit Report –It displays abstract report of External Audit Financial Year
wise.
Note to the user:
The reports can be downloaded in pdf / excel format for taking print outs or keeping office records.
5 Roles and Permissions
This module has role based access and permissions and the permissions for the screens are listed below
for reference:
Screen/ Provisioned Roles

Process
Monitoring CE SE EE SDO
Permission officer
Create Checklist NA Create/ Create/ Create/ View/ NA
View/ View/ Update
Update Update
Create Internal NA Create/ Create/ Create/ View/ NA
Audit Calendar View/ View/ Update
Update Update
Create External Create/ View/ NA NA NA NA
Audit Calendar Update
Reply on objection NA Create/ Create/ Create/ View Create/ View
View View
View Inspection NA View View NA NA
report
Note to the user:
Please note that based on the user privileges some screens may or may not be visible.
Audit and Para
6 How to Access Audit and Para Module

6.1 From EIMS Home Page
EIMS ds varxZr Audit and Para Module Access djus ds fy;s fuEu steps dk vuqlj.k djs&
a
Address box esa www.mpwrd.gov.in type djsa vkSj enter button press djsAa (In the address bar type
www.mpwrd.gov.in then press enter button to visit Water Resource Department's Web Site).
Address box
fuEukuqlkj Portal dk home page open gks tkrk gSA (Following home page of portal will be open)
Portal esa home page ij EIMS Login button ij click djssAa (Click on EIMS Login button on portal home
page.)
Audit and Para
Internal Audit
Internal Audit tab ijA click djsa A (Click on Internal Audit tab)
Internal Audit tab ij click djus ij fuEukuqlkj screen open gks tkrh gSA Login ID ,oa Password Enter djsa
,oa login button ij click djsAa
Audit and Para
lQyrk iwoZd y‚fxu gksus ij] Home ist uhps nh xbZ Ldzhu dh rjg çnf'kZr gksr k gSA
(Upon Successful Login, home page of module is displayed.)
6.2 Using a direct link
Click on this link to access Audit and Para module

https://eims1.mpwrd.gov.in/internalaudit/control/main
6.3 Role Based Screen Access
The roles in EIMS can be any of the following:
Admin role - is for provisioning of basic/master data of an module

Data Entry role – for entering of basic form data
Supervisory role – for review/approval/rejection/modification of data
Decision making role – viewing of report and decision making
The various screens as per role are listed in the sections below.
6.3.1 Data Entry User – Internal Audit

6.3.1.1 Screen: Create Check list
Roles CE SE EE
Access Create/View/Update Create/View/Update Create/View/Update
Permissions
Audit and Para
6.3.1.2 Screen: Update Check list
Roles CE SE EE
Access Update / View Update / View Update / View
Permissions
Audit and Para
6.3.1.3 Screen: Add Item into Checklist
Roles CE SE EE
Access Create/ View/ Update Create/ View/ Update Create/ View/ Update
Permissions
6.3.1.4 Screen: Update Item into Checklist
Roles CE SE EE
Access Update / View Update / View Update / View
Permissions
Audit and Para
6.3.1.5 Screen: Create Audit Calendar
Roles CE SE EE
Access Create/ Update / View Create/ Update / View Create/ Update / View
Permissions
6.3.1.6 Screen: Update Audit Calendar
Roles CE SE EE
Access Update/View Update/View Update/View
Permissions
Audit and Para
6.3.1.7 Screen: Create Inspection
Roles CE SE EE
Access Create/View Create/View Create/View
Permissions
6.3.1.8 Screen: Raise objection
Roles CE SE EE
Permissions
Audit and Para
6.3.1.9 Screen: Action on objection replied by the respective employee
Roles CE SE EE
Permissions
6.3.1.10 Screen: Create Final Inspection Report
Roles CE SE EE
Permissions
Audit and Para
6.3.1.11 Screen: Forward Inspection to higher officer
Roles SE EE
Access Create/View Create/View
Permissions
6.3.2 Objections
6.3.2.1 Screen: View Objection
Roles SE EE SDO
Access View View View
Permissions
Audit and Para
6.3.2.2 Screen: Reply on Objection
Roles SE EE SDO
Permissions
6.3.3 Internal Audit – Abstract Report

6.3.3.1 Screen: View Abstract Report of Internal Audit
Roles CE SE EE
Access View View View
Permissions
6.3.4 Data Entry User – External Audit

6.3.4.1 Screen: Create Audit Calendar
Role Monitoring Officer

Access Permissions Create/View
Audit and Para
6.3.4.2 Screen: Add Check list points (Inspection Report, Factual Statement, Draft Para, CAG, and
PAC) in audit.

6.3.4.3 Screen: Assign Objection to respective employee.

Audit and Para
6.3.4.4 Screen: External Audit Monitoring
Access Permissions View
Note: Same Process for Factual Statement, Draft Para, CAG and PAC.
6.3.4.5 Screen: Drop Objection
Audit and Para
Access Permissions Drop
6.3.4.6 Screen: External Abstract Report

Access Permissions View
Audit and Para
7 Case Study
7.1 Steps in Audit and Para
Following are the steps:
Internal Audit:
1. Create Checklist
2. Add Item into Check list
3. Create Audit Schedule
4. Raise Objection by respective H.O.D.
5. Reply on objection by the respective H.O.D.
6. Drop Objection
7. Create Inspection Report.
External Audit:
8. Create Audit Schedule

9. Add Item in audit schedule (Inspection Record, Draft Para, CAG and PAC).
10. Assign Points to respective H.O.D
11. Reply on objection by the respective H.O.D.
12. Audit Monitoring.
7.1.1 Create Check list
Primary Role: CE, SE, EE
Objective: Create inspection directory which are used in audit process.
Operations:
1. Login as CE/ SE/ EE.

2. Select create checklist tab from drop down menu.
3. Click on create checklist tab.
4. Fill all the mandatory fields in create checklist form.
5. Press save button to save the record.

6. After click on the save button record saved successfully as following screen.
Audit and Para
Users (CE, SE, and EE) have a permission to update the Checklist.
7.1.2 Add Item into Checklist:
Objective: Add Inspection points into checklist
Operations:
1. Login as CE/SE/EE.
2. Select Check list from drop down.
3. Click on Add Item tab from below listed checklists.
4. Fill the entire mandatory field in Add Checklist Items form.
Audit and Para
5. Press Save button to save the record.

6. After click on save button item added successfully as following.
Users (CE, SE and EE) have a permission to update or remove the items.
7.1.3 Create Audit Schedule
Objective: Create Audit Schedule
Operations:
1. Login as the CE/SE/EE.

2. Click on Create New button in Audit Calendar.
Audit and Para
3. Fill all the mandatory fields.
4. Press save button to save the record.

5. After clicking on save button record saved successfully as following screen.
7.1.4 Raise Objection on respective H.O.D.
Objective: Raise objection on respective H.O.D during audit process.
Operations:
2. Click on Create Inspection tab.
3. Click on Raise Objection tab to raise objection on respective inspection point.
Audit and Para
4. Click on Submit button to transfer objection on respective inspection point to H.O.D.

5. After clicking on Submit button objection applied successfully as following.
Audit and Para
7.1.5 Reply on Objection by respective H.O.D.
Primary Role: SE, EE, SDO
Objective: Reply on objection by respective H.O.D raised by auditor.
Operations:
1. Login as SE/EE/SDO
2. Click on Objection Details tab.
3. Click on view Objection tab to reply on objection.
4. Click on Reply tab.

5. After clicking on Reply button reply transfers to respective auditor as following.
Audit and Para
7.1.6 Drop Objection.
Primary Role: CE, SE, EE,
Objective: Auditor has to see the reply has given by H.O.D. if the reply is satisfactory then
drop it.
Operations:
2. Click on Update Inspection tab from respective Audit Calendar list.
3. Click on Reply has been received on objection tab.
4. Verify the reply given by the respective H.O.D. If its satisfactory then drops it
otherwise there is provision to forward it back to the respective H.O.D with
valuable remark.
5. Select Drop option if reply is satisfactory.

6. After selection of Drop option objection is dropped as following.
Audit and Para
7.1.7 Create Inspection Report
Primary Role: CE, SE, EE,
Objective: Auditor has to close all the objection raised by him/her and create inspection
report for the respective audit program.
Operations:
2. Click on Create / Update Inspection from the list of audit schedules.
3. Drop all the objections: Ref. Follow steps of Previous Case Study.
Audit and Para
4. Click on Finalize Audit Report to finalize inspection report.

5. After clicking on Finalize Audit Report inspection saved successfully as
following.
7.1.8 Create Audit Schedule
Primary Role: Monitoring Officer
Objective: Create Audit Schedule for External Audit.
Operations:
1. Login as Monitoring
2. Click on Audit Calendar.
3. Click on Create New to create new Audit Calendar for external audit.
4. Fill all the mandatory fields. Mandatory field is represented with asterisk (*)
symbol.
Audit and Para
5. After filling all the required fields click on save button to create new Audit
Calendar.
6. After clicking on save button record saved successfully as following.
7.1.9 Add item in Audit Schedule (Inspection Report, Factual Statement, Draft Para, CAG, PAC)
Objective: Register Items as a (Inspection Report, Factual Statement, Draft Para, CAG,
PAC).
Operations:
1. Login as Monitoring Officer .

2. Click on Create Inspection tab from the list of audit schedules.
3. Fill all the required fields.
4. Module has a provision to add item in form of item and sub items.
Audit and Para
5. Click on save button to save the item.

6. After click on save record saved successfully as following.
7.1.10 Assign point to respective H.O.D.
Objective: Assign Inspection point to the respective H.O.D.
Operations:
1. Login as External login credential.

2. Click on Create Inspection tab from the list of audit schedules.
3. Click on Assign Objection button to assign the objection to respective
H.O.D.
4. Select point to send to the respective H.O.D.
5. Click on Add Respondent tab to add multiple respondent officers.
Audit and Para
6. Click on save button to assign the selected point to added respondent.

7. After clicking on save button record saved as following.
Audit and Para
7.1.11 Reply on objection by the respective H.O.D
Primary Role: CE, SE, EE, SDO
Objective: To get reply on assigned objection raised by the respective auditor.
Operations:
1. Login as CE/ SE/EE/SDO login credential.

2. Click on Objection Details tab.
3. Click on External Objection to get all the objections from external audit.
4. Click on Reply Objection to reply on particular objection.
5. Fill all the required fields.
6. Click on Reply button to reply on respective objection.

7. After clicking on Reply tab reply saved successfully as following.
Audit and Para
7.1.12 Audit Monitoring
Objective: Monitor all the stages of respective audit (Inspection Report, Factual Statement,
Draft Para, CAG, and PAC).
Operations:
1. Login as Monitoring Officer.

2. Click on Audit Calendar tab.
3. Click on Audit Monitoring tab to monitor all the points(Inspection Report,
Factual Statement, Draft Para, CAG, PAC)
Audit and Para
7.1.13 Reports
7.1.13.1 Internal Audit Abstract Report
Primary Role: CE, SE, EE.
Objective: Internal Audit Abstract Report.
Operations:
2. Click on Report tab.
3. Click on Internal Audit Abstract tab.
7.1.13.2 External Audit Abstract Report
Primary Role: Monitoring Officer, CE, SE, EE.
Objective: External Audit Abstract Report.
Operations:
4. Login as Monitoring Officer /CE/SE/EE.

5. Click on Report tab.
6. Click on External Audit Abstract tab.
Audit and Para
8 References
S. No. Reference Document

1 EIMS Task 1 – 4 Reports, TechM
2 MTR I – III, DHV
3 A Compilation of Technical Circulars for Irrigation Works in Madhya Pradesh, B.R. Banga.
4 Department Structure, Proposal Documents provided by WRD
5 Discussions and Minutes of Meetings from various discussions and suggestions.
6 Feedback received from online Trac <www.mpwrd.gov.in/itmgmt>
7 SRS and Design Documents of the module.

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Audit and Para

Audit and Para

Audit and Para

Developed by: Tech Mahindra Ltd

2 BASIC DEFINITIONS ............................................................................................................................. 718

3 PROCESS DIAGRAM............................................................................................................................. 719

4 MODULE FEATURES ............................................................................................................................ 720

4.1 SECURITY FEATURE .................................................................................................................... 720

4.2 SEARCH ..................................................................................................................................... 720

4.3 UPLOAD/DOWNLOAD UTILITIES .................................................................................................... 720

4.4 HINDI/E NGLISH S UPPORT ............................................................................................................ 720

4.5 REPORTING FEATURE .................................................................................................................. 721

4.5.1 Private Reports......................................................................................................................................... 721

5 ROLES AND PERMISSIONS ................................................................................................................... 721

6 HOW TO ACCESS AUDIT AND PARA MODULE ........................................................................................ 722

6.1 FROM EIMS HOME PAGE ............................................................................................................ 722

6.2 USING A DIRECT LINK ................................................................................................................... 724

6.3 ROLE BASED SCREEN ACCESS .................................................................................................... 724

6.3.1 Data Entry User – Internal Audit............................................................................................................. 724

6.3.1.1 Screen: Create Check list ....................................................................................................................... 724

6.3.1.2 Screen: Update Check list ...................................................................................................................... 725

6.3.1.3 Screen: Add Item into Checklist ............................................................................................................. 726

6.3.1.4 Screen: Update Item into Checklist ....................................................................................................... 726

6.3.1.5 Screen: Create Audit Calendar .............................................................................................................. 727

6.3.1.6 Screen: Update Audit Calendar ............................................................................................................. 727

6.3.1.7 Screen: Create Inspection...................................................................................................................... 728

6.3.1.8 Screen: Raise objection.......................................................................................................................... 728

6.3.1.9 Screen: Action on objection replied by the respective employee......................................................... 729

6.3.1.10 Screen: Create Final Inspection Report ............................................................................................ 729

6.3.1.11 Screen: Forward Inspection to higher officer .................................................................................... 730

6.3.2 Objections ................................................................................................................................................ 730

6.3.2.1 Screen: View Objection .......................................................................................................................... 730

6.3.2.2 Screen: Reply on Objection.................................................................................................................... 731

6.3.3 Internal Audit – Abstract Report ............................................................................................................ 731

6.3.3.1 Screen: View Abstract Report of Internal Audit ..................................................................................... 731

6.3.4 Data Entry User – External Audit ............................................................................................................ 731

6.3.4.1 Screen: Create Audit Calendar .............................................................................................................. 731

6.3.4.3 Screen: Assign Objection to respective employee. .............................................................................. 732

6.3.4.4 Screen: External Audit Monitoring ......................................................................................................... 733

6.3.4.5 Screen: Drop Objection .......................................................................................................................... 733

6.3.4.6 Screen: External Abstract Report .......................................................................................................... 734

7 CASE STUDY........................................................................................................................................ 735

7.1 STEPS IN A UDIT AND PARA .......................................................................................................... 735

7.1.1 Create Check list ...................................................................................................................................... 735

7.1.2 Add Item into Checklist: .......................................................................................................................... 736

7.1.3 Create Audit Schedule ............................................................................................................................. 737

7.1.4 Raise Objection on respective H.O.D. .................................................................................................... 738

7.1.5 Reply on Objection by respective H.O.D. ............................................................................................... 740

7.1.6 Drop Objection. ........................................................................................................................................ 741

7.1.7 Create Inspection Report ........................................................................................................................ 742

7.1.8 Create Audit Schedule ............................................................................................................................. 743

7.1.10 Assign point to respective H.O.D. ........................................................................................................... 745

7.1.11 Reply on objection by the respective H.O.D .......................................................................................... 747

7.1.12 Audit Monitoring ..................................................................................................................................... 748

7.1.13 Reports ..................................................................................................................................................... 749

7.1.13.1 Internal Audit Abstract Report ............................................................................................................. 749

7.1.13.2 External Audit Abstract Report............................................................................................................. 749

8 REFERENCES ....................................................................................................................................... 750

Audit: Auditing is defined as a systematic and independent examination of data, statements,

Auditee: An organization or department to be audited.

Internal audit: An examination of a company's activities or products conducted by the company's

Audit & Para

Create Audit Create Yes

The key features of the modules are listed below: