Audit visit and Lunch

 Recently I was on audit tour to some of the Institutions.Following are the things which I noticed.

• Account assistant at the taluka level reached the Institutions late where he is not directly involved or not taken money from the institution staff on one or the other pretext.
• Account assistant at the taluka level reached the Institutions early and when we visited the institutions after 2'o clock made compulsion to 
• Finish the work early.
• We checked every thing every thing is okay.
• Let's go for lunch.
• During lunch, time spent was between 30 minutes to 2 hours.

What I decided from my last audit tour was not to eat during the audit time.Where will they get the money to feed us. To feed us they won't spend from their pocket. They take that much and even more amount from the organization money. 

How they cheat the audit team.

• Date less vouchers.
• Different hand writings on the single receipt.
• Different pen inks used to write the receipt.
• Receipts - color xerox 
• Date over written
• Post dated receipt  and pre - dated cheque 
• Bogus receipts.
• Pharmaceuticals and surgicals and other  vendors issuing likely bills at the 10-25%  of  the gross amount of the receipts.
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