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Although the role of
Zonal units has not
been separately
defined in the
Charter of
functions, their
primary role is to
maintain a close
interface with the
Commissionerates
from the point of
view of –
Ø Ensuring that the
EA 2000 methodology
is observed in
conducting audits
and the provisions
of the Central
Excise Audit Manual
as well as the
Service Tax Audit
Manual are complied
with;
Ø Identifying
problems, if any, in
complying with these
provisions and
making suggestions
for suitable changes
to headquarters;
Ø Keeping track of
audit performance of
the Commissionerates
and carrying out
Quality Assurance
Reviews;
Ø Analyzing Audit
reports for
identification of
important audit
objections and
modus-operandi for
quick circulation
among filed
formations;
Ø Building up a
database regarding
peculiarities (in
accounting system,
movements of goods,
procedures prone to
evasion etc.) of
particular
industries/ services
that have a strong
presence in the
zone.
Ø Coordinating (not
conducting) the
audit of
multi-location
units;
Ø Keeping track of
the performance of
the Computer
Assisted Audit
Programme centre- if
there is one in the
jurisdiction
Ø Identifying the
training needs of
auditors in the Zone
and coordinating the
provision of
adequate and
wholesome courses by
the Regional
Training Institutes
as well as NACEN;
Ø Ensuring that the
Quarterly Audit
Reports and other
MIS reports are
compiled and sent to
Headquarters in a
timely manner.
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