Branch Audit Offices

i. Óñ¬ÓÑìÓñ░ÓñÂÓñ¥Óñ©Óñ¿ ÓñàÓñ¿ÓÑüÓñ¡Óñ¥Óñù: Óñ¬ÓÑÇÓñåÓñ░ ÓñòÓÑç ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ▓Óñ» ÓñòÓñ¥ Óñ¬ÓÑìÓñ░ÓñÂÓñ¥Óñ©Óñ¿ ÓñàÓñ¿ÓÑüÓñ¡Óñ¥ÓñùÓÑñ ÓñæÓñíÓñ┐Óñƒ / ÓñêÓñ©ÓÑìÓñƒÓñ░ÓÑìÓñ¿ Óñ░ÓÑçÓñ▓ÓñÁÓÑç, ÓñòÓÑïÓñ▓ÓñòÓñ¥ÓññÓñ¥ ÓñòÓÑç Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò ÓñòÓÑïÓñ▓ÓñòÓñ¥ÓññÓñ¥ ÓñòÓÑç Óñ¼Óñ¥Óñ╣Óñ░ Óñ©ÓÑìÓñÑÓñ┐Óññ ÓñÂÓñ¥ÓñûÓñ¥ ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ▓Óñ»ÓÑïÓñé Óñ©Óñ╣Óñ┐Óññ Óñ¬ÓÑéÓñ░ÓÑç ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ▓Óñ» ÓñòÓÑç ÓñòÓñ░ÓÑìÓñ«Óñ┐Óñ»ÓÑïÓñé ÓñöÓñ░ Óñ¬ÓÑìÓñ░Óñ¼ÓñéÓñºÓñòÓÑÇÓñ» Óñ«Óñ¥Óñ«Óñ▓ÓÑïÓñé Óñ©ÓÑç Óñ©ÓñéÓñ¼ÓñéÓñºÓñ┐Óññ Óñ╣ÓÑêÓñéÓÑñ Óñ»Óñ╣ ÓñæÓñíÓñ┐Óñƒ ÓñòÓÑç Óñ¬ÓÑìÓñ░ÓñºÓñ¥Óñ¿       Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò ÓñòÓÑç ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ▓Óñ» ÓñòÓÑç Óñ©ÓñéÓñ¼ÓñéÓñº Óñ«ÓÑçÓñé ÓñòÓÑêÓñíÓñ░-Óñ¿Óñ┐Óñ»ÓñéÓññÓÑìÓñ░Óñú ÓñòÓñ¥Óñ░ÓÑìÓñ» Óñ¡ÓÑÇ ÓñòÓñ░ÓññÓñ¥ Óñ╣ÓÑêÓÑñ Óñ░ÓÑçÓñ▓ÓñÁÓÑç ÓñëÓññÓÑìÓñ¬Óñ¥ÓñªÓñ¿ ÓñçÓñòÓñ¥ÓñçÓñ»Óñ¥Óñü ÓñöÓñ░ Óñ«ÓÑçÓñƒÓÑìÓñ░ÓÑï Óñ░ÓÑçÓñ▓ÓñÁÓÑç, ÓñòÓÑïÓñ▓ÓñòÓñ¥ÓññÓñ¥ Óñ©Óñ╣Óñ┐Óññ ÓñçÓñ©ÓñòÓÑç ÓñÂÓñ¥ÓñûÓñ¥ ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ▓Óñ» ÓñÁÓñ¥Óñ░Óñ¥ÓñúÓñ©ÓÑÇ ÓñöÓñ░ ÓñÜÓñ┐ÓññÓÑìÓññÓñ░ÓñéÓñ£Óñ¿ Óñ«ÓÑçÓñé Óñ©ÓÑìÓñÑÓñ┐Óññ Óñ╣ÓÑêÓñéÓÑñ
ii. ÓñàÓñ¡Óñ┐Óñ▓ÓÑçÓñû ÓñöÓñ░ Óñ¬ÓññÓÑìÓñ░Óñ¥ÓñÜÓñ¥Óñ░ ÓñàÓñ¿ÓÑüÓñ¡Óñ¥Óñù: Óñ»Óñ╣ ÓñûÓñéÓñí ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ▓Óñ» Óñ░ÓñûÓñ░ÓñûÓñ¥ÓñÁ Óñ░Óñ┐ÓñòÓÑëÓñ░ÓÑìÓñí ÓñöÓñ░ Óñ░ÓÑçÓñ▓ÓñÁÓÑç Óñ¬Óñ¥Óñ© ÓñöÓñ░ Óñ¬ÓÑÇ.ÓñƒÓÑÇ.Óñô.ÓñÅÓñ©. Óñ©ÓÑç Óñ©ÓñéÓñ¼ÓñéÓñºÓñ┐Óññ Óñ«Óñ¥Óñ«Óñ▓ÓÑïÓñé ÓñòÓñ¥ Óñ¬ÓÑìÓñ░Óñ¡Óñ¥Óñ░ÓÑÇ Óñ╣ÓÑêÓÑñ
iii. Óñ©Óñ«Óñ¿ÓÑìÓñÁÓñ» ÓñàÓñ¿ÓÑüÓñ¡Óñ¥Óñù: Óñ»Óñ╣ ÓñûÓñéÓñí ÓñÁÓñ┐Óñ¡Óñ┐Óñ¿ÓÑìÓñ¿ ÓñæÓñíÓñ┐ÓñƒÓñ┐ÓñéÓñù ÓñçÓñòÓñ¥ÓñçÓñ»ÓÑïÓñé ÓñòÓÑç Óñ¼ÓÑÇÓñÜ Óñ©Óñ«Óñ¿ÓÑìÓñÁÓñ» ÓñöÓñ░ Óñ¿ÓÑÇÓññÓñ┐ ÓñöÓñ░ Óñ©Óñ¡ÓÑÇ Óñ░ÓÑçÓñ½Óñ░ÓÑÇ Óñ«Óñ¥Óñ«Óñ▓ÓÑïÓñé ÓñòÓÑç Óñ©Óñ¥ÓñÑ ÓñòÓñ¥Óñ« ÓñòÓñ░ÓññÓñ¥ Óñ╣ÓÑêÓÑñ
iv. Óñ░Óñ┐Óñ¬ÓÑïÓñ░ÓÑìÓñƒ ÓñàÓñ¿ÓÑüÓñ¡Óñ¥Óñù: Óñ»Óñ╣ ÓñûÓñéÓñí Óñ¬ÓÑìÓñ░ÓñòÓÑìÓñ░Óñ┐Óñ»Óñ¥ Óñ©Óñ¡ÓÑÇ Óñ«Óñ©ÓÑîÓñªÓñ¥ Óñ¬ÓÑêÓñ░Óñ¥ÓñùÓÑìÓñ░Óñ¥Óñ½ ÓñöÓñ░ Óñ¬ÓÑìÓñ░ÓñªÓñ░ÓÑìÓñÂÓñ¿ Óñ«ÓÑéÓñ▓ÓÑìÓñ»Óñ¥ÓñéÓñòÓñ¿ / Óñ©Óñ«ÓÑÇÓñòÓÑìÓñÀÓñ¥ ÓñòÓÑï ÓñàÓñéÓññÓñ┐Óñ« Óñ░ÓÑéÓñ¬ ÓñªÓÑçÓññÓÑÇ Óñ╣ÓÑêÓÑñ
v. Óñ¬ÓÑüÓñ©ÓÑìÓññÓñòÓÑçÓñé, Óñ¼Óñ£Óñƒ ÓñöÓñ░ ÓñÁÓñ┐Óñ¿Óñ┐Óñ»ÓÑïÓñù: Óñ»Óñ╣ ÓñûÓñéÓñí Óñ©Óñ¥Óñ«Óñ¥Óñ¿ÓÑìÓñ» Óñ¬ÓÑüÓñ©ÓÑìÓññÓñòÓÑïÓñé ÓñöÓñ░ Óñ£ÓÑüÓñíÓñ╝ÓÑç ÓñªÓñ©ÓÑìÓññÓñ¥ÓñÁÓÑçÓñ£ÓÑïÓñé ÓñòÓÑÇ Óñ£Óñ¥ÓñüÓñÜ ÓñòÓñ░ÓññÓñ¥ Óñ╣ÓÑê ÓñöÓñ░ Óñ©Óñ«ÓÑçÓñòÓñ┐Óññ ÓñÁÓñ┐Óñ¿Óñ┐Óñ»ÓÑïÓñù Óñ▓ÓÑçÓñûÓñ¥, ÓñïÓñú Óñ¬ÓÑìÓñ░Óñ«ÓÑüÓñû Óñ░Óñ┐Óñ¬ÓÑïÓñ░ÓÑìÓñƒ, ÓñÁÓñ┐ÓññÓÑìÓññ Óñ▓ÓÑçÓñûÓñ¥ ÓñöÓñ░ Óñ¬ÓÑéÓñ░ÓÑìÓñÁÓÑÇ Óñ░ÓÑçÓñ▓ÓñÁÓÑç ÓñòÓÑç Óñ¬ÓÑéÓñéÓñ£ÓÑÇÓñùÓññ ÓñöÓñ░ Óñ░Óñ¥Óñ£Óñ©ÓÑìÓñÁ ÓñûÓñ¥ÓññÓÑïÓñé ÓñòÓÑï Óñ¬ÓÑìÓñ░Óñ«Óñ¥ÓñúÓñ┐Óññ ÓñòÓñ░ÓññÓñ¥ Óñ╣ÓÑêÓÑñ
vi. Óñ©ÓÑìÓñƒÓÑïÓñ░ ÓñæÓñíÓñ┐Óñƒ: Óñ»Óñ╣ ÓñûÓñéÓñí Óñ©ÓÑìÓñƒÓÑïÓñ░ÓÑïÓñé ÓñªÓÑìÓñÁÓñ¥Óñ░Óñ¥ Óñ¼Óñ¿Óñ¥ÓñÅ ÓñùÓñÅ ÓñûÓñ¥ÓññÓÑïÓñé ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥ Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñú ÓñòÓñ░ÓññÓñ¥ Óñ╣ÓÑê ÓñÅÓñ½ÓñÅ ÓñöÓñ░ Óñ©ÓÑÇÓñÅÓñô ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ▓Óñ» ÓñòÓÑÇ Óñ©Óñ«ÓÑÇÓñòÓÑìÓñÀÓñ¥ ÓñàÓñ¿ÓÑüÓñ¡Óñ¥Óñù Óñ©ÓÑìÓñƒÓÑïÓñ░ ÓñòÓÑç Óñ¿Óñ┐Óñ»ÓñéÓññÓÑìÓñ░Óñò ÓñªÓÑìÓñÁÓñ¥Óñ░Óñ¥ ÓñàÓñéÓññÓñ┐Óñ« Óñ░ÓÑéÓñ¬ ÓñªÓñ┐ÓñÅ ÓñùÓñÅ Óñ¿Óñ┐ÓñÁÓñ┐ÓñªÓñ¥ÓñôÓñé ÓñöÓñ░ ÓñàÓñ¿ÓÑüÓñ¼ÓñéÓñºÓÑïÓñé ÓñòÓÑÇ Óñ©Óñ«ÓÑÇÓñòÓÑìÓñÀÓñ¥ ÓñòÓñ░ÓññÓñ¥ Óñ╣ÓÑêÓÑñ
vii. Óñ©ÓÑìÓñÑÓñ¥Óñ¬Óñ¿Óñ¥ ÓñöÓñ░ Óñ¡ÓñÁÓñ┐ÓñÀÓÑìÓñ» Óñ¿Óñ┐ÓñºÓñ┐ ÓñàÓñ¿ÓÑüÓñ¡Óñ¥Óñù: Óñ»Óñ╣ ÓñûÓñéÓñí Óñ¬ÓÑéÓñ░ÓÑìÓñÁ Óñ░ÓÑçÓñ▓ÓñÁÓÑç ÓñòÓÑç Óñ«ÓÑüÓñûÓÑìÓñ»Óñ¥Óñ▓Óñ» ÓñòÓÑç Óñ«ÓÑüÓñûÓÑìÓñ»Óñ¥Óñ▓Óñ» ÓñòÓÑç Óñ░Óñ¥Óñ£Óñ¬ÓññÓÑìÓñ░Óñ┐Óññ ÓñàÓñºÓñ┐ÓñòÓñ¥Óñ░Óñ┐Óñ»ÓÑïÓñé ÓñöÓñ░ ÓñùÓÑêÓñ░-Óñ░Óñ¥Óñ£Óñ¬ÓññÓÑìÓñ░Óñ┐Óññ ÓñàÓñºÓñ┐ÓñòÓñ¥Óñ░Óñ┐Óñ»ÓÑïÓñé Óñ©ÓÑç Óñ©ÓñéÓñ¼ÓñéÓñºÓñ┐Óññ Óñ▓ÓÑçÓñ¿-ÓñªÓÑçÓñ¿ ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥-Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñú ÓñòÓñ░ÓññÓñ¥ Óñ╣ÓÑê, Óñ¡ÓñÁÓñ┐ÓñÀÓÑìÓñ» Óñ¿Óñ┐ÓñºÓñ┐ ÓñûÓñ¥ÓññÓÑïÓñé ÓñòÓÑï ÓñæÓñíÓñ┐Óñƒ, ÓñªÓñòÓÑìÓñÀÓñ┐ÓñúÓÑÇ Óñ░ÓÑçÓñ▓ÓñÁÓÑç ÓñöÓñ░        Óñ«ÓñºÓÑìÓñ» Óñ░ÓÑçÓñ▓ÓñÁÓÑç ÓñòÓÑç Óñ¬ÓÑìÓñ░ÓñºÓñ¥Óñ¿ Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñòÓÑïÓñé ÓñªÓÑìÓñÁÓñ¥Óñ░Óñ¥ Óñ¼Óñ¿Óñ¥ÓñÅ Óñ░ÓñûÓñ¥ Óñ£Óñ¥ÓññÓñ¥ Óñ╣ÓÑêÓÑñ
viii. ÓñÁÓÑìÓñ»Óñ» Óñ▓ÓÑçÓñûÓñ¥-Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥: Óñ»Óñ╣ ÓñûÓñéÓñí Óñ¬ÓÑéÓñ░ÓÑìÓñÁÓÑÇ Óñ░ÓÑçÓñ▓ÓñÁÓÑç ÓñòÓÑç Óñ«ÓÑüÓñûÓÑìÓñ»Óñ¥Óñ▓Óñ» ÓñòÓÑç Óñ©Óñ¡ÓÑÇ ÓñÁÓñ┐Óñ¡Óñ¥ÓñùÓÑïÓñé ÓñòÓÑï ÓñªÓÑüÓñòÓñ¥Óñ¿ÓÑïÓñé, ÓñÁÓñ¥ÓñúÓñ┐Óñ£ÓÑìÓñ»Óñ┐Óñò ÓñöÓñ░ Óñ¿Óñ┐Óñ░ÓÑìÓñ«Óñ¥Óñú ÓñòÓÑç ÓñàÓñ▓Óñ¥ÓñÁÓñ¥ ÓñÁÓÑçÓññÓñ¿ ÓñöÓñ░ ÓñàÓñ¿ÓÑìÓñ» Óñ©ÓÑìÓñÑÓñ¥Óñ¬Óñ¿Óñ¥ Óñ«Óñ¥Óñ«Óñ▓ÓÑïÓñé Óñ©ÓÑç Óñ©ÓñéÓñ¼ÓñéÓñºÓñ┐Óññ Óñ©Óñ¡ÓÑÇ Óñ▓ÓÑçÓñ¿-ÓñªÓÑçÓñ¿ ÓñòÓÑç Óñ©ÓñéÓñ¼ÓñéÓñº Óñ«ÓÑçÓñé Óñ▓ÓÑçÓñûÓñ¥ Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥ ÓñòÓñ░ÓññÓñ¥ Óñ╣ÓÑêÓÑñ

ix. ÓñåÓñêÓñƒÓÑÇÓñÅ Óñ©ÓÑçÓñòÓÑìÓñÂÓñ¿: Óñ»Óñ╣ ÓñûÓñéÓñí P.D.A Óñ¬ÓÑéÓñ░ÓÑìÓñÁÓÑÇ Óñ░ÓÑçÓñ▓ÓñÁÓÑç ÓñòÓÑç ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ▓Óñ» ÓñòÓñ¥ ÓñåÓñéÓññÓñ░Óñ┐Óñò ÓñæÓñíÓñ┐Óñƒ ÓñòÓñ░ÓññÓñ¥ Óñ╣ÓÑê, ÓñöÓñ░ E, Rly ÓñòÓÑç ÓñÁÓñ┐Óñ¡Óñ¥ÓñùÓÑïÓñé Óñ»Óñ¥ ÓñùÓññÓñ┐ÓñÁÓñ┐ÓñºÓñ┐Óñ»ÓÑïÓñé ÓñòÓÑÇ Óñ©Óñ«ÓÑÇÓñòÓÑìÓñÀÓñ¥ ÓñòÓñ░ÓññÓñ¥ Óñ╣ÓÑêÓÑñ
x. ÓñƒÓÑìÓñ░ÓÑêÓñ½Óñ╝Óñ┐Óñò ÓñæÓñíÓñ┐Óñƒ: Óñ©ÓÑìÓñƒÓÑçÓñÂÓñ¿ ÓñòÓÑÇ ÓñòÓñ«Óñ¥Óñê ÓñòÓÑç Óñ©ÓÑìÓñÑÓñ¥Óñ¿ÓÑÇÓñ» ÓñæÓñíÓñ┐Óñƒ (ÓñöÓñ░ Óñ©ÓÑìÓñƒÓÑçÓñÂÓñ¿ ÓñòÓñ░ÓÑìÓñ«ÓñÜÓñ¥Óñ░Óñ┐Óñ»ÓÑïÓñé Óñ©ÓÑç Óñ©ÓñéÓñ¼ÓñéÓñºÓñ┐Óññ Óñ©ÓÑìÓñÑÓñ¥Óñ¬Óñ¿Óñ¥ Óñ«Óñ¥Óñ«Óñ▓ÓÑç) Óñ«ÓÑüÓñûÓÑìÓñ» ÓñÁÓñ¥ÓñúÓñ┐Óñ£ÓÑìÓñ»Óñ┐Óñò ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ▓Óñ» ÓñòÓÑç Óñ░Óñ┐ÓñòÓÑëÓñ░ÓÑìÓñí ÓñòÓÑç Óñ©ÓÑìÓñÑÓñ¥Óñ¿ÓÑÇÓñ» ÓñæÓñíÓñ┐Óñƒ, Óñ©ÓÑìÓñÑÓñ¥Óñ¬Óñ¿Óñ¥ Óñ«Óñ¥Óñ«Óñ▓ÓÑç ÓñòÓÑç ÓñàÓñ▓Óñ¥ÓñÁÓñ¥ ÓñàÓñ¿ÓÑìÓñ» ÓñƒÓÑìÓñ░ÓÑêÓñ½Óñ╝Óñ┐Óñò ÓñæÓñíÓñ┐Óñƒ ÓñàÓñ¿ÓÑüÓñ¡Óñ¥Óñù ÓñªÓÑìÓñÁÓñ¥Óñ░Óñ¥ ÓñòÓñ┐ÓñÅ Óñ£Óñ¥ÓññÓÑç Óñ╣ÓÑêÓñéÓÑñ
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