Overview Following the successful completion of the intensive 11-day classroom training on the Audit Manual, CTA Rules & Regulations, and Tally Software (held from Oct 9–19), the induction program for the newly recruited staff of the Office of the Auditor General transitioned into its practical phase. This phase focused on field exposure, designed to bridge the gap between theoretical knowledge and on-ground auditing realities.
The field visits were conducted in two primary stages: the Office of Auditor General Dekyiling Branch and the Office of Auditor General South Branch.
Phase 1: Visit to Dekyiling Audit Branch (Dehradun)
Date: October 21, 2024
On the morning of October 21, the cohort of trainees arrived at the Dekyiling Audit Branch. The primary objective of this visit was to familiarize the new auditors with the practical aspects of inventory and manufacturing audits.
• Key Activities:
o Afternoon Session: The trainees conducted a field visit to local manufacturing units, specifically the Handicraft Centre and ITI Dehradun.
o Focus Area: The session focused on the methodology for auditing stock and goods (inventory management), providing trainees with a firsthand look at how raw materials and finished products are accounted for in real-world scenarios.
o Follow-up (Oct 22): The following day was dedicated to visiting local audit units to observe standard operational procedures in stock-related auditing.
Phase 2: Visit to South Zone Audit Branch
Date: October 26, 2024
Following the Dehradun schedule, the trainees traveled to the South Zone Audit Branch Bylakuppe, arriving on October 26, 2024. This leg of the tour was crucial for understanding the complex auditing structures of cooperative societies and settlements in the south.
• Key Activities:
o Arrival: The team reached the South Zone branch on Oct 26.
o Cooperative Audit Training (Oct 28): After a rest day on Sunday, the training resumed on Monday, October 28. The session provided a specialized introduction to the Liability System used in Cooperative Audits. This is a critical component for auditors working with the large cooperative societies in the southern settlements.
o Field Inspections (Oct 29–30): The visit concluded with two days of intensive rotation through various audit units, allowing trainees to apply their learning of the “Liability System” and general audit protocols in a live environment.
Conclusion These field visits serve as an essential component of the OAG’s induction strategy. By exposing new staff to the diverse operational environments of Dekyiling and the South Zone, the Office of the Auditor General ensures that its auditors are not only proficient in Tally and regulations but are also adaptable and ready for the practical challenges of the field.