Out Line Policy and Action Plan Paper

Special Audit with Forensic Perspective

Proposed Policy

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 Proposed Policy
• Performance of Forensic Audit in DAGP is
quite difficult (Mandate & Expertise
limitations.

• Forensic Audit is performed by some SAI’s

Including______.

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 Proposed Policy
• There is a need (rampant fraud & corruption
cases in public sector) and a popular demand
(Supreme Court, higher authorities of Govt.,
public expectations etc.) for forensic audit.

• Adoption of “Special Audit with Forensic

Perspective” in DAGP is envisaged.

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 Proposed Policy
• It is a kind of very detailed financial audit with
distinction of the kind of records, their sources
and consultation of stake holders.

• There would be difference of stake holder

interviews (including community) and volutary
statements.

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 Proposed Policy
• There would be differences in reporting
(sensitive observations not to be issued
including in AIRs but reported direct to the
concerned authority which may not be P.A.O).
• There would be differences in report format
and report teams (with a member of HQ as
team lead.
• There would be difference in audit planning &
ToRs & Monitoring (Lead at HQ level).
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Out Line Policy and Action Plan Paper

Special Audit with Forensic Perspective

Proposed Action

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 Proposed Action
• Identification of trained individuals with either
the relevant qualification or experience at
each station.
• Creation of a 5 member team Directorate at
HQs (Partially done).
• Identification of at least once member of FAO
(BS 17/18) for training in Forensic Audit.

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 Proposed Action
• Development of a special one week training
course by PAAA at SSA wing with private
sector expertise.
• Issuance of guidelines for planning, execution
and reporting of Forensic Audit.
• Identification of 06 Forensic audit projects in
audit plan 2019-20.

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 Proposed Action
• Formation of Specific teams to conduct
Forensic Audit at each station engaging One
local expert + One FAO nominee + One
member from HQ.
• Issuing laptops to each execution team
member and establishing its contact with a
monitoring data base at HQ.

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 Thank You

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