Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC]

Chapters / List

1. 1. Directorate General of Audit And Introduction to Quality Assurance Review And Audit Performance Index Programme

2. Introduction

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3. Need for Revision/Revamping of QAR and Introduction of API Process

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4. Purpose of the Manual

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5. Intended Users

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6. Amendments

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7. 2. Quality Assurance Review

8. Introduction

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9. QAR Objectives

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10. QAR Team

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11. Frequency of QAR

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12. Duration of QAR

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13. Overview of the QAR Process

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14. Grading of the Performance of Audit Commissionerates

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15. QAR Format

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16. 3. Audit Performance Index (API)

17. Introduction to API Grading

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18. Scope

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19. Importance of Each Parameter

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20. Furnishing of Data Required for Determining API

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21. Issue of Quarterly API by DG (Audit)

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22. 4. Conducting The QAR

23. Scheduling the Review

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24. Gathering of Information

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25. Preliminary Review of Available Information

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26. Opening Meeting with the Audit Commissioner

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27. Selection of Files for Review

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28. Verification of Information Provided in MPR

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29. Review of General Information Provided by the Audit Commissionerate

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30. Review of General Performance of the Audit Commissionerate

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31. Review of Selected Files

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32. Closing Meeting with the Commissioner

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33. Finalization of the Review Report

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34. Response from the Commissionerate

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35. 5. Methodology For Determining API

36. Methodology For Determining API

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37. 6. Composite Grading of QAR & API

38. Route Map for Issue of Composite Grading

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39. Annexure I - Methodology for Verification and Awarding scores for Part-B & Part -C of QAR

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40. Annexure II - Format of QAR

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41. Annexure III - Format of Report required for determining API

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42. Annexure IV - Format of Award of API Grading

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43. Annexure V - Format of Award of Composite Grading of QAR & API

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