Details of Session Outlines and Methodology

1. Best practices and Standards for Implementation and monitoring of management audit Janak Raj GautamEx-Deputy Auditor General

2. Details of Session Outlines and Methodology

3. An attention to:- • Listen carefully and response thoughtfully. • Only a free and open mind can feel, think, speak and act differently. • x/]s s'/fsf] k/LIf0f / k'gMk/LIf0f eP h:t} a]bsf] klg k/LIf0f eO/x'g' k5{ . • An unexamined Life is not worth living.- Pluto

4. !=xfdL x/]s;+u ePsf] 1fgsf] s"n of]u eGbf xfdL cfa4 lgsfo;+u w]/} 1fg x'G5 . @= xfdL nIonfO{ hlt yf]/}df NofpF5f} xfdL Tolt g} al9 ;Gt'i6L x'G5f} . :yfgLo 1fg / ;LknfO{ dxTj lbPsf vr{df k|efjsfl/tf / sfo{ ;Dkfbgdf ltj|tf cfpF5 , #= ;d"x leqdf klg Pp6f lg/f;fjfbLn] Pp6f cj;/nfO{+ ljklQdf k'Ug] b]V5 eg] Pp6f cfzfjfbLn] ljklt klg ;dodf ;dfwfg eP/hfg] b]V5 . t/ ls|ofzLn JolStx? Efg] cfkt\–ljkb\df klg pkfo kQf nufP/ s]xL k|of; ug{ vf]H5g . $=Pp6f ;Ifd sd{rf/LnfO{ e'QmfgL ug'{kg]{ 7'nf] /sd eGbf c;IfdnfO{ e'QmfgL ug]{ tnj rfxL al9 d+xuf] k5{

5. ;fdfGo sfo{ t/ dxTjk"0f{ —Afflif{s of]hgfleq/x]/ sfof{nout k/LIf0f of]hgfsf] tof/L ug]{ — lgoldt ?ksf] k/LIf0fePdf sfof{nonfO{ kq n]Vg] t/ cfslids k/LIf0fsf] nflueg] kq n]Vg' gkg]{ — k|d'vnufotcGo;+u ;d]t k|j]z a}7ssf] Joa:yfug]{ —k/LIf0fsf] s|ddfcflwsfl/s JolQmx?;+u JofVoftyfhfgsf/L lng] —alx/udg a}7s a;L ;a} ;+alGwtkIfnfO{ s}lkmotsf] ljifodfhfgsf/L u/fpg]

6. Any objections may meet the 4cs i.e. criteria, condition, causes and consequences.

7. contd…

8. sfo{kq clen]vM− n]vfk/LIfsn] k/LIf0fsf] qmddf cfkm'n] tof/ u/]sf] / client af6 k|fKt cGo k|df0f (working paper) sf] Jojl:yt lsl;dn] ;+slnt clen]vnfO{ hgfp5 . k/LIf0fsf] s|ddf clgjfo{ ?kdf sfo{kq tof/ug{'kg]{ x'G5 , vf;u/L sfo{kqdf k|ltj]bg tof/ug{sf nflu s}lkmot, clgoldttf, sdhf]/L, e'n / q'6LnfO{ phfu/ u/]/ ;'wf/sf nflu ;'emfjlbgsf cfjZos x'G5 . ;fy} al/i7 clwsf/Laf6 lgb]{zg cg';f/ sfo{sf] :ynut lg/LIf0fu/L sfo{kqaf6 ePsf] sfdsf] k'g/fjnf]sgsf nflu klg h?/L k5{ . lsgsL lgb]{zg, lg/LIf0f / k'g/fjnf]sg ljgf s'g} klg k/LIf0fsf] k"0f{tf xF'b}g eGg] l;4fGt /x]sf] 5 .

9. Joa:yfkgsf] aflif{s k/LIf0fsf] sfo{of]hgf Joa:yfkg k/LIf0f lgb{]lzsf, @)^& n] M cfjlws of]hgfdfaflif{s sltj6f s'g–s'g If]qsf k/LIf0fu/L bL3{sfnLg ?kdf s;/L hfg] eGg] pNn]vug]{ aflif{s k/LIf0f of]hgfdfs'gsfof{nox? s'gs'gljifodf k/LIf0fug]{ ;f] pNn]vug]{ sfof{nout k/LIf0f of]hgfsf] ljifodflgb]{lzsfdfpNn]v gu/]tfklglgDghfgsf/L ;d]t/fvLtof/ ug'{k5{ . sfof{nosf] gfd, Joa:yfkgsf] k/LIf0fsf] p4]Zo, k/LIf0fsf] bfo/f, sfo{If]q, k/LIf0f 6f]nL, k/LIf0fsf] aif{, k/LIf0fsf] ;'? x'g] ldlt, k|ltj]bgug]{k|:tfljtldlt, k'g/fjnf]sgstf{, k|ltj]bg k7fpg] , k|ltls|ofk|fKtug]{ utaif{sf] nIo / k|ult

10. aflif{s k/LIf0f of]hgfsf] 9fFrf

11. Thank you for your Sincere attention. Learning together is always apleasure. Any questions , Please !