GRameen Internal audit Portal GRIP By Vijay Choudhary

GRameen Internal audit Portal (GRIP) By: Vijay Choudhary ICAS

Need for Automated tool for Internal Audit � Earlier Practice § Entire process related to scheduling of audit, formulation of audit reports, dispatching the report to Auditee and further processing of Action Taken Reports was completely manual § Movement of files / papers across the levels was very time consuming and led to delay in the complete process § Establishing linkage with UCs and PD was practically impossible due to disconnect in audit and PD § Reporting capability was missing

Need for Automated tool for Internal Audit � GRIP § GRIP is a web application developed by NIC as per requirements of O/o CCA, Mo. RD § O/o CCA, Mo. RD is the first office to automate the Internal Audit function of any Ministry § Various meetings were conducted in O/o CCA to ascertain the software requirements § Detailed discussions were held between officers of NIC and O/o CCA to design the software and understand its functionality

Need for Automated tool for Internal Audit � GRIP: Benefits § GRIP will automate the entire Internal Audit process including Audit Scheduling, Entry Conference, Observation recording, Exit conference, Report approval, Report dispatch and processing of ATRs § GRIP will also provide reporting features including repots on outstanding audit paras, scheme statistics district wise and further below level, other miscellaneous reports

Benefits of GRIP � Internal Audit will be able to cover more blocks in a district as the process of observation recording will get faster, thereby increasing the coverage of Audit � More number of Internal Audits could be conducted in a Financial Year as audit cycle gets shorter � Reports � Usage are available of paper is minimized

Features of GRIP � Formation of Audit Team � Preparation of Audit schedule of audit teams � Provision of Entry Conference with Auditee � Recording of Audit Observation along with upload of supporting document(s) � Exit Conference with Auditee � Approval of Audit Para � Generation of Audit Report and online intimation to Auditee � Online Response submission by Auditee � Follow up of Audit observation

GRIP- Role based system � The access to GRIP is role based � The different users are as per the roles in Audit: ◦ ◦ Admin Auditor Para drafter Approver

GRIP- Role based system � Role of Admin user: Create new user Configure an audit Assign team members to audit Design process flow Create categories and sub categories of audit findings ◦ Design report templates ◦ Assign users to an audit ◦ ◦ ◦

GRIP – Role based system � Role of auditor � Role of ACA / CA/ CCA ◦ ◦ ◦ Record entry conference Record observation Draft audit paras and send to ACA for approval Issue audit report with approval of CCA Process ATR and send to CCA for approval ◦ Approve / Disapprove any audit para / Action taken ◦ Approval is based on hierarchy ACA -> CCA

Task 3 - Record Exit Conference Details

Task 4 – Verify Draft Audit Paras

Task 4 – Verify Draft Audit Paras - Contd. .

Task 5 – Response on Unverified Observation

Task 6 – Approve Draft Audit Paras by ACA

Task 7 – Response on Unapproved Observation

Task 8 – Approve Draft Audit Paras by CCA

Task 9 – Response on Unapproved Observation by ACA

Task 10 - Generate Audit Report

Task 11 – Prepare Response on Audit Report by Auditee

Task 12 – Verify the Audit Report Response

Task 13 – Review the Audit Report Response by Sr. AO

Task 14 – Review the Audit Report Response by ACA/CA

Task 15 – Review the Audit Report Response by CA/CCA

Task 16 – Response on Follow-up Observations by Auditee

Way Forward � Currently the application is configured for MGNREGA and PMAY, it can be further extended to cover other schemes of Mo. RD, DWS, PR and LR � Along with Data Analytics tool which can be integrated with GRIP, GRIP will enable O/o CCA to render its Internal Audit function more efficiently and effectively