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Audit of Stores Accounts is conducted with reference to MSO (Audit), Railway Audit Manual and the rules contained in the Indian Railway Code for the Stores Department (Vols. I & II) and the instructions/amendments issued by DAI/ADAI (Railways) from time to time. While conducting Stores Audit, procedure of the local stores Department is studied carefully and the audit procedure modified to suit local conditions and the method of internal check.