Auditors’ Profile - Goods And Services Tax Audit Manual 2019 [CBIC] - GST

3.7 Auditors Profile: Profile of each of the auditor posted in the groups should be available in the Audit Planning and Coordination Cell of Circle, in the following proforma. i. Name of the officer. ii. Designation. iii. Experience in the department. iv. Professional qualification, if any. v. Experience in Central Excise Range/ Service Tax formation or Divisional office (in years). vi. Whether undergone training in audit. vii. Experience in audit wing. viii. Number of major audit points raised by him on his own (to be taken from working papers) in his career. Amounts involved in such cases. ix. Any commendation/awards, rewards, etc. received. 3.7.1 Each auditor should furnish a self-appraising resume containing the above information immediately upon joining the audit section, which should be updated on yearly basis so long as the officer continues to be posted in the Audit Groups. Auditor s profile facilitates effective deployment of auditors to units by considering appropriate skill levels, training, educational background of the auditor etc. 3.7.2 The formation of audit groups is a critical component of audit management. The cadre controlling authority in-charge of the Audit Commissionerate shall ensure that the officers with the requisite skill and experience are posted to Audit Commissionerates depending on the availability and other administrative constraints. Audit Commissioners should ensure that the skill and experience available is evenly distributed across the audit groups. As far as possible there should be at least one officer with commerce or accounts background in each party. It is also useful to assign officers with computer skills to each party to deal with units that keep computerized accounts. For efficient functioning of the MIS section of Audit Commissionerate/Circle, officers with computer skills and some prior audit experience are required. Similarly, the skill sets and experience available with an audit group should govern the size and complexity of audits that it handles. For optimal results, there should be matching of these two factors. 3.7.3 Officers, when posted to the GST Audit Commissionerate for the first time, should invariably be sent for training in GST Audit process and financial accounting so that they have the basic skills to handle audit work. Compulsory in-house training programmes should also be organized in the Audit Commissionerates for the benefit of new entrants soon after the annual transfers. The GST Audit Commissioner should also ensure to organise special training programmes for major industrial sectors in the jurisdiction of an Audit Commissionerate so that auditors have the necessary specialization and sufficient number of auditors specializing in major industries are available. Officers, who have worked in audit sections earlier, should also be imparted with refresher course on the latest techniques of audit and changes in the statutory provisions, if any.