audit
This query is : Open
21 July 2009
which color pen used by statutory auditor & internal auditor while cheking vouchers etc.
if we are working in office & we have to check the voucher as internal cheking then which color pen we shoud used?
if we are working in office & we have to check the voucher as internal cheking then which color pen we shoud used?
CA.Tarun Maheshwari
(Expert)
21 July 2009
You can use red colour pen for vouching etc.
21 July 2009
there is no fixed rule. You can use blue pencil, green pen, red pen
Ankur Garg
(Expert)
22 July 2009
Yes there is no fixed rule. Go ahead with whatever suits you.
CA.Tarun Maheshwari
(Expert)
22 July 2009
I have got some interesting stuff on use of Pen, although it is not related to this question, but may be useful for interested experts. The following are the views of an expert from caclubindia, Mr. O P Aggarwala.
"I have fouynd the following write-up some where, which is relevant here:-
The first thing a newly promoted Superintendent does is buy a green ink pen, for Superintendents being gazetted officers are authorised to sign in green! By whom? When? Nobody knows. If an Inspector signs in green, it is blasphemy. But does the Government have any rules on who should sign in what colour?
This colour scheme raised quite a controversy some time back.
Two officers in the Ministry of Steel caused an administrative storm when they wrote in an official document in red and green ink. Steel production could be stopped but it had to be urgently confirmed whether red ink could be used in official files. So they consulted the Department of Administrative Reforms and Public Grievances:
"Can officers use inks other than blue or black?... Are there Guidelines on the question? If so, could these be forwarded to the undersigned..."
This department had no ready answer and so it took them 18 months to solve the problem as they had to consult
1. the Directorate of Printing (experts on ink),
2. the Department of Personnel and Training (experts on rules),
3. the National Archives of India (experts on longevity) and
4. the Ministry of Defence (experts on hierarchy).
After more than a year of fitting consultations, the Manual of Office Procedure was amended to give the privilege of using green or red ink only to officers of the level of Joint Secretary to the government and above. The studied advice of the Archives that the inks used must have had the approval of the Bureau of Indian Standards strangely did not find mention in the newly inserted clause!"
"I have fouynd the following write-up some where, which is relevant here:-
The first thing a newly promoted Superintendent does is buy a green ink pen, for Superintendents being gazetted officers are authorised to sign in green! By whom? When? Nobody knows. If an Inspector signs in green, it is blasphemy. But does the Government have any rules on who should sign in what colour?
This colour scheme raised quite a controversy some time back.
Two officers in the Ministry of Steel caused an administrative storm when they wrote in an official document in red and green ink. Steel production could be stopped but it had to be urgently confirmed whether red ink could be used in official files. So they consulted the Department of Administrative Reforms and Public Grievances:
"Can officers use inks other than blue or black?... Are there Guidelines on the question? If so, could these be forwarded to the undersigned..."
This department had no ready answer and so it took them 18 months to solve the problem as they had to consult
1. the Directorate of Printing (experts on ink),
2. the Department of Personnel and Training (experts on rules),
3. the National Archives of India (experts on longevity) and
4. the Ministry of Defence (experts on hierarchy).
After more than a year of fitting consultations, the Manual of Office Procedure was amended to give the privilege of using green or red ink only to officers of the level of Joint Secretary to the government and above. The studied advice of the Archives that the inks used must have had the approval of the Bureau of Indian Standards strangely did not find mention in the newly inserted clause!"
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