The Research Committee of the Institute of Chartered Accountants of India has published 'Guidelines on Internal Audit - Tours and Travel Services'. The Guidelines cover technical and operational aspects of an entity engaged in the business of providing travel services insofar as they are relevant to internal audit. The Guidelines also discuss the areas which are exposed to control risk and, thus, require special considerations of the internal auditor. The Guidelines have ten appendices containing information and/or formats of various statements/reports which would be useful to the internal auditor. One of these appendices contains an internal audit checklist.

The Guidelines are priced at Rs. 50/- and are available for sale at the sale counter of the Institute at New Delhi as well as at its regional offices located at Chennai, Mumbai, Kolkata and Kanpur. These may also be obtained by unregistered parcel by paying postal and handling charges of Rs. 19/- (Rs. 17/- may be added extra, if required by registered parcel).