Directorate General of Audit And Introduction to Quality Assurance Review And Audit Performance Index Programme - Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC]
Directorate General of Audit And Introduction to Quality Assurance Review And Audit Performance Index Programme - Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC]
Quality Assurance Review ensures audit integrity through prescribed review steps, validation, reporting, and a mandated response timeline. The QAR process begins with collecting general information in Part A and extracting Monthly Performance Report data, followed by a preliminary desk ... Summary
Quality Assurance Review ensures audit integrity through prescribed review steps, validation, reporting, and a mandated response timeline.
The QAR process begins with collecting general information in Part A and extracting Monthly Performance Report data, followed by a preliminary desk review, an on site opening meeting with the Principal Commissioner/Commissioner, selective validation of MPR data against records, file reviews based on identified elements and standards, and assessment of organizational and infrastructure facilities; findings are presented at a closing meeting, drafted into the prescribed QAR report, forwarded to relevant authorities, and require a response within one month.
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