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Railway Tickets as evidence

Kiran Kumar V (C.A. Final) (181 Points)

09 February 2009

Hello Friends,

During Vouching in an internal audit I observed that, Railway Tickets are attached as evidence for Traveling expenses.

I heard regarding railway tickets attached as voucher for traveling expenses is against the Indian Railways Act.

As per Indian Railways Act, after completion of our journey we have to submit railway ticket to the ticket collector.

Just ignore, whether we are practically complying with provisions or not.

Please clarify my doubt, whether any provisions with respect to my query laid down in Indian Railways Act or any Auditing Standards.

With Best Regards,

Kiran Kumar V

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8 Replies

Prakash Popat (3134 Points)
Replied 09 February 2009

Your query related to the internal audit,Your first concerned is to comply the rules frameworks of your appointing authorities,For Ex: If U are Vouching for University records,Your concerned about eligibility of claimant for travelling expenses, and class for which claimant entitle,further to arithmatic accuracy of claim, claim authorised by authorities of the university?Your tasks is over at that point of time is my opinion, if you want more clariffications,put down you query further.

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Kiran Kumar V (C.A. Final) (181 Points)
Replied 10 February 2009

Thank you for giving reply,

Sir, I did not ask for internal audit purpose,

I am asking now again, as per Indian Railways Act or Any Audting Standard

producing railway tickets as audit evidence for travelling exepnditure,

Whether, it is against the Indian Railways Act or Any Audting Standard as the case may be.

Please calrify my doubt regarding the aforesaid query

Regards,

Kiran Kumar V

Prakash Popat (3134 Points)
Replied 11 February 2009

During Vouching in an internal audit I observed that, Railway Tickets are attached as evidence for Traveling expenses.Kindly refer your query.

Kiran Kumar V (C.A. Final) (181 Points)
Replied 11 February 2009

Good morning Sir,

While I was in CA.inter coaching our auditing sir said that, Railway Tickets producing as evidence are against the Indian Railways Act.

now ,I would like to confirm this how far it is correct.

I hope you can understand what kind of reply I am expecting from you.

With Best Regards,

Kiran Kumar V

Prakash Popat (3134 Points)
Replied 11 February 2009

I confirm the said as stated by your sir,that's is against particular said acts,You just draw the attentions of your appointing authority by the way of report.

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Kiran Kumar V (C.A. Final) (181 Points)
Replied 12 February 2009

Thank you sir,for clarifying my doubt.

Sangeeta (Student) (63 Points)
Replied 30 December 2015

Here's the link to Audit Evidence explanation by Prof Rakhshan Vahid https://youtu.be/VmpliBG_RtE

All the best

soumyaahuja (manager) (40 Points)
Replied 04 February 2017

you can use railway ticket as proof if you are in having this situation and you can also show them online proof if you are booking ticket from irctc official site by your IRCTC Account Login then you can give the proof with time and date.