REGIONAL TRAINING INSTITUTE, ALLAHABAD
COURSE NO.14 /2013-2014
LAB-I
IT Audit & IDEA including COBIT
Level of Participants: Clerk/Acctt. /Auditor/SOs/AAOs/AOs/ Sr.AOs
From ---- to ---- (10 Working days)
Day1
Session1 & 2
Session Title: Introduction to Computers, Introduction to Windows XP OS.
Session Learning
Session Overview
Course Structure
Objectives
At the end of the First, the course is inaugurated by Introduction
to
IT,
session,
the Principal Director or any officer Introduction to Computer and
participants
will authorised by Principal Director.
network, Introduction to
know
basic
of In this session the participants will be Windows 95/98, using of
various components acquainted with the basic knowledge
mouse,
Launching
of
of computers and of how computer works.
programme
from
Windows
what Windows OS Operating system is the heart of the
can do for us.
computer without which no computer Desk Top, Anatomy of
works. In this session the instructor Windows, The Windows
will give a detail idea about how Environment, Formatting a
Windows OS helps the user to do floppy disk, creating a folder,
various jobs. Apart from it the Windows Explorer (including
participants will know the anatomy manipulating
of objects,
of the Windows OS, how to work in copying and moving objects,
Windows environment and use of renaming objects, deleting
Windows Explorer and to manipulate
objects, use of recycle bin) ,
the objects.
Teaching methods
used
Lecture, Computer
display, power
points,
Exercises
Time required
Inaguration 10
min
Learning
objective: 05 min
Session
Overview: 10
min
Course material
110 min
Exercise:15 min
Total 150
minutes
saving a file in different
location including practice
session
Session 3 & 4
Session Title: System Development Life Cycle
At the end of the SDLC is a structured approach that
session,
the divides an information system
participants will get development project into distinct
comprehensive
stages which follow sequentially and
SYSTEM DEVELOPMENT Lecture, Computer
display, power
LIFE CYCLE
Overview of SDLC, initiation points,
Exercises
Learning
objective: 05 min
Session
Overview: 15
Faculty
knowledge of SDLC
approach.
contain key decision points and sign
offs. This permits an ordered
evaluation of the problem to be
solved, an ordered design and
development process, and ordered
implementation of the solution. A
final stage allows for management
feedback and control through a postinstallation evaluation.
min
Course material
100 min
Exercise:30 min
Total 150
minutes
and Feasibility study, User
and operational requirement
specification, System design
and development, Acceptance
testing
and
System
Implementation,
Risk
analysis
and
project
management,
IT
DOCUMENTATION
Day2
Session1 & 2
Session Title: General IT Controls
Session Learning
Session Overview
Objectives
At the end of the Controls in a computer information
session,
the system
reflect
the
policies,
participants
will procedures,
practices
and
understand
the organisation structures designed to
importance
& provide reasonable assurance that
necessity of General objectives will be achieved. The
Controls
in controls in a computer system ensure
computer
effectiveness and efficiency of
information system.
operation, reliability of financial
reporting and compliance with the
rules and regulations.
General controls include control over
data center operations, system
software
acquisition
and
maintenance, access security, and
application system development and
maintenance.
They
create
environment in which the application
systems and application controls
operate.
Course Structure
General
IT
ControlsOrganisational
Control,
Segregation of duties, Physical/
Logical
Access
Control,
Operation of file Control,
Change Management Control,
Network
Communication,
Security Control & Business
Continuity Plan, Operation of
file
Control,
Change
Management Control, Network
Communication,
Security
Control & Business Continuity
Plan
Teaching methods
used
Lecture, Computer
display, power
points,
Exercises
Time required
Learning
objective: 05 min
Session
Overview: 15
min
Course material
100 min
Exercise:30 min
Total 150
minutes
Faculty
Session 3 & 4
Session Title: Application Controls.
At the end of the
session,
the
participants
will
understand the various
aspects of Application
Controls.
Application controls pertain to specific
computer applications. They include
controls that help to ensure the proper
authorization, completeness, accuracy,
and validity of transactions, maintenance,
and other type of data input.
Application
Control- Practical exercises
Documentation Standards, Input
Control, Processing Control,
Output Control, Master file
Control, Audit requirements
Learning
objective: 05 min
Session
Overview: 15
min
Course material
100 min
Exercise:30 min
Total 150
minutes
Day3
Session1 & 2
Session Title: Basics of data Structures, An Overview of IDEA, Exercise 1 & Exercise 2
Session Learning
Session Overview
Course Structure
Objectives
At the end of the IDEA is an Interactive Data Extraction Basics of Data structures,
session,
the and Analysis comprehensive CAAT. It IDEA:
An
Overview,
participants
will is developed by office of the Auditor What’s
on the IDEA
know the scope of General of Canada. IDEA is helpful for Screen,
Application
IDEA and perform auditors,
Financial
Maqnagers,
windows and toolbars
Exercise 1 & 2.
Investigators and Accountants.. Throgh
started: Import
IDEA we can display, analyse, Getting
Assistant,
viewing the field
manipulate, sample or extract from data
statistics,
history logs,
files from almost any source—
Record
Extraction,
Field
mainframe to PC, including reports
printed to file. IDEA can import data summarization,
File
from wide range of file types. Perform stratification, Essential of
analysis
of
data
including data
Downloading,
comprehensive
statistics,
profiles, including exercise 1,Use of
summarizes and aging. It can conduct IDEA features followed by
extensive testing with 70 functions,
Exercise
to
practice
perform calculations, test the gap and
analysis
function
for
identify the duplicate data.
checking
duplicates,
The objective of Exercise 1 is to provide
indexing, summarizing and
Teaching methods
used
Lecture, Computer
display, power
points,
Exercises, practical
Time required
Learning
objective: 05 min
Session
Overview: 10
min
Course material
60 min
Exercise &
practice:75 min
Total 150
minutes
Faculty
opportunity to practice importing files
into IDEA. The objective of Exercise 2
is to provide opportunity to practice
analysis functions of checking for
duplicates, indexing, and summarizing
and checking field statistics.
Session 3 & 4
Session Title: Using @ functions in IDEA
At the end of the We can apply 70 functions in IDEA to
session,
the conduct tests. The use of functions
participants will able make the IDEA very helpful in solving
to apply functions in various problems.
IDEA.
checking field
(Exercise 2),
Using
IDEA
@
statistics.
Functions
in Lecture, Computer
display, Power
Points, Excercises
Learning
objective: 05 min
Session
Overview: 10
min
Course material
75 min
Exercise:60 min
Total 150
minutes
Day 4
Session1 & 2
Session Title: Exercise related with downloading of MS Access database files, conducting financial audit
Session Learning
Session Overview
Course Structure
Teaching methods
Objectives
used
At the end of the The objective of Excercise3 is to Exercise related with Lecture, Computer
session,
the familiarize with various functions of downloading
of
MS display, power
participants
will IDEA such as record extraction with ACCESS database file, points,
familiarize
with virtual fields, duplicate key detection. creation of virtual fields, Exercises
various functions of For this pay bill of an organisation kept
duplicate
records’
IDEA such as record in MS Access is being used.
detection
and
record
extraction
with The objective of Exercise 4 is to
extraction.
(Exercise
3)
virtual
fields, provide opportunity to put to use some
practice
duplicate
key of the functions available in IDEA including
session., Use of IDEA
detection and use software to conduct Financial Audit.
some
of
the
features followed by
functions available
Exercise
to
practice
Time required
Learning
objective: 05 min
Session
Overview: 15
min
Course material
100 min
Exercise:30 min
Total 150
minutes
Faculty
in IDEA software to
conduct
Financial
Audit.
Session 3 & 4
Session Title: Practical Session of Exercise 3 & 4
At the end of the In these sessions the participants will
st
nd
session,
the practice on which he learns in 1 and 2
session.
The
instructor
is
advised
to
give
participants will be
able to do the ample comprehensive practice of what the
participants gains from session 1 & 2
exercise 3 & 4
IDEA features useful in
conduct of Financial
Audit.
(Exercise 4)
Practical Sessions of Exercise
3&4
Lecture, Practical
Exercises
Learning
objective: 05 min
Session
Overview: 10
min
Practical: 135
minutes
Total 150
minutes
Teaching methods
used
Lecture, Computer
display, power
points,
Exercises
Time required
Day5
Session1 & 2
Session Title: Exercise 5: Use of IDEA in Financial Audit, including practice session.
Session Learning
Session Overview
Course Structure
Objectives
At the end of the The objective of this exercise is to Exercise 5: Use of IDEA
session,
the provide opportunity to put to use some in
Financial
Audit,
participants will be of the functions available in the idea including
practice
able to conduct software to conduct Financial Audit.
session.
financial
audit
through IDEA
Learning
objective: 05 min
Session
Overview: 15
min
Course material
70 min
Exercise:60 min
Total 150
minutes
Faculty
Session 3 & 4
Session Title: Exercise 6: Use of IDEA in Value For Money Audit
At the end of the The objective of this exercise is to Exercise 6: Use of IDEA
session,
the provide an opportunity to put to use in Value For Money Audit
participants will be some of the functions available in the
able to conduct IDEA software to conduct a VFM
VFM audit through audit.
IDEA
Lecture, Practical
Lecture, Computer
display, power
points,
Exercises
Learning
Learning
objective: 05 min
Session
Overview: 15
min
Course material
70 min
Exercise:60 min
Total 150
minutes
Teaching methods
used
Lecture, Computer
display, power
points,
Exercises
Time required
Lecture, Computer
display, power
points,
Learning
objective: 05 min
Session
Day 6
Session1 & 2
Session Title: Exercise 7: Use of IDEA in Accounts Receivable Audit including practice session
Session Learning
Session Overview
Course Structure
Objectives
At the end of the session, The objective of this Exercise 7: Use of IDEA in
the participants will be exercise is to provide an Accounts Receivable Audit
able to conduct Accounts opportunity to put to use including practice session
Receivable audit through some of the functions
IDEA
available in the IDEA
software to conduct a
Accounts Receivable Audit
Session 3 & 4
Session Title: Exercise 8: Use of IDEA in Accounts Payable Audit and Fraud Investigation
At the end of the session, The objective of this Exercise 8: Use of IDEA in
the participants will able exercise
to
investigate Accounts Payable Audit and
to develop skills in possible frauds in the Fraud Investigation
Learning
objective: 05 min
Session
Overview: 15
min
Course material
70 min
Exercise:60 min
Total 150
minutes
Faculty
identifying frauds in the
system.
system.
Exercises
Overview: 10
min
Practical: 135
minutes
Total 150
minutes
Teaching methods
used
Practice excercise
Time required
Lecture, Practical
Exercises
Practice in computer
Learning
objective: 05 min
Session
Overview: 15
min
Course material
100 min
Exercise30min
Total 150
minutes
Day 7
Session1 & 2
Session Title: MS Excel – practice exercise 8
Session Learning
Session Overview
Objectives
At the end of the session, To practice this exercise in
the participants will be IDEA
able to apply IDEA
features
to
identify
frauds.
Course Structure
Continued
Session 3 & 4
Session Title: Exercise 9 : Use of IDEA in Inventory Audit
At the end of the session, The objective of this Exercise 9 : Use of IDEA in
the participants will able exercise is to apply features Inventory Audit
to develop audit skill in of IDEA in conducting IT
conducting IT Audit of Audit of Inventory System.
Inventory System.
Learning
objective: 05 min
Session
Overview: 10
min
Practice: 135
min
Total 150 min
Faculty
Day 8
Session1 & 2
Session Title: Practice of Exercise 9
Session Learning
Session Overview
Objectives
At the end of the session, To practice Exercise 9 in
the participants will be IDEA
able to apply IDEA
features in IT Audit of
Inventory System.
Course Structure
Continued
Session 3 & 4
Session Title: Audit Planning, Audit of Developing Systems
At the end of the session, Before conducting IT Audit, AUDIT PLANNING
the participants will Audit planning is being Introduction; macro planning
know how audit planning made. There are two types Computer Assisted planning;
is made. Similarly, they of Audit Planning i.e. Macro macro planning,
will also to understand and micro. Macro level
micro planning
how to conduct of audit audit planning is carried out
of developing systems.
in the IAAD to ensure that AUDIT OF DEVELOPING
C&AG
satisfies
any SYSTEMS
issues
in
system
constitutional or statutory Audit
obligation. The aim of development process
micro level planning is to
ensure that an IT review is
carried out in the most
efficient
and
effective
manner.
The audit of developing
system has three main
thrusts: First to provide an
opinion on the efficiency,
effectiveness, and economy
of the project management;
second, to assess the extent
to which the system being
Teaching methods
used
Lecture, Computer
display, power
points,
Exercises
Practice in computer
Time required
Lecture, Computer
display, power
points,
Exercises
Learning
objective: 05 min
Session
Overview: 10
min
Course material
100 min
Exercise:30 min
Total 150
minutes
Learning
objective: 05 min
Session
Overview: 10
min
Exercise:135min
Total 150
minutes
Faculty
developed provides for
adequate audit trails and
controls to ensure the
integrity of data processed
and stored, and third, to
assess the controls being
provided
for
the
management of the system’s
operation.
Day 9
Session1 & 2
Session Title: IT Audit using COBIT, Demonstration of material provided by Hqrs. Office.
Session Learning
Session Overview
Course Structure
Teaching methods
Time required
Objectives
used
At the end of the session, COBIT is a generally IT
Learning
Audit
using
COBIT, Lecture, Computer
the participants will applicable and accepted Demonstration
display,
power
objective: 05 min
of
material
understand COBIT as standards
for
good provided by Hqrs. Office.
points,
Session
framework for good IT Information
Technology
Exercises
Overview: 10
audit.
security
and
control
min
practices that provide a
Course material
reference framework for
100 min
management, users, and
Exercise:30 min
Information System Audit ,
Total 150
control
and
security
minutes
precautions.
Session 3 & 4
Session Title: Import of data applying ODBC for database maintained in ORACLE, MS ACCESS, MS EXCEL etc.
At the end of the session, At field audit, often It Import of data applying ODBC Lecture, Practical
Learning
the participants will be Audit parties face problems for database maintained in Exercises
objective: 05 min
able to download data of down loading data of ORACLE, MS ACCESS, MS Practice in computer
Session
from oracle database oracle
database
using EXCEL etc.
Overview: 10
using ODBC driver.
ODBC driver of Oracle
min
from sever. DSN is created
Course material
and data is downloaded
90 min
from oracle database using
Exercise: 45 min
SQL commands.
Total 150 min
Similarly using ODBC
drivers for Excel or Access
Faculty
we can download data from
Excel database or Access
database.
Data can also be imported
from ANSI files into IDEA
The instructor is advised to
give some practical exercise
on it.
Day 10
Session1 & 2
Session Title: Assessment Test
Session Learning
Session Overview
Objectives
At the end of the session, The assessment test will
the participants can assess the participants. The
assess themselves that course
director
should
what they learn from the design a paper in such a way
course.
that all the topics of the
course may be covered.
Session 3
Session Title: Gender sensitization and role of Audit
This session will make This session is conducted in
awareness
to
the RTI under the instructions
participants
how
to of headquarters to create a
respect each gender in healthy environment in
workplace and in society. work place for both genders.
In this respect Audit can
play a role by making it a
audit area while auditing an
auditing unit.
Course Structure
Assessment Test
Gender Sensitization and role of
Audit
Teaching methods
used
Objective Type of
Paper, Checking of
Exercises given in
earlier sessions.
Time required
Lecture,
Power Point
Presentation
Learning
objective: 05 min
Session
Overview: 10
min
Course material
60min
Total 75
minutes
Learning
objective: 10 min
Objective type
Test:75 minutes
Checking
of
Exercises given
in
earlier
sessions:
65
minutes
Total : 150
minutes
Faculty
Session 4
Session Title: Valedictory Session and distribution of certificates.
At the end of the session, The valedictory session is Valedictory Session
the participants will clear meant to discuss the
their
doubts
by suggestions and doubts of
discussing about the the
participants.
The
course and infrastructure. certificate of participation
with the evaluation of their
performance in the course is
distributed to participants.
The course will end with
valedictory speech and vote
of thanks.
Valedictory speech,
Certificates.
Time : 75
minutes.
Shri Daryao Singh,
Principal Director.
Note: - The assessment test will be a written objective examination comprises of questions discussed in the class.
TIMING
Lectures:
Session I & II 10:15 AM to 01:00 PM
Session III & IV 02:15 PM to 05:00 PM
Breaks:
First Tea Break: 11:30 AM to 11:45 AM
Second Tea Break:
03:30 PM to 03:45 PM
Lunch Break:
01:00 PM to 02:15 PM
1. To evaluate the participants, one small evaluation test will be held on the dates and time mentioned in the program. Overall Assessment will be
done on the basis of the Evaluation Tests as per grading code given below:
Assessment criteria



Written Test
Case Study & practice session
Pnctuality, discipline & Active Participation
Grading Code:
:
:
:
50 marks
40 marks
10 marks
Persons scoring 90% and above would be awarded Grade ‘A'
Persons scoring 80% to 89% would be awarded Grade ‘B’
Persons scoring 70% to 79% would be awarded Grade ‘C’
Persons scoring 60 to 69% would be awarded Grade ‘D’
Persons scoring less than 60%-would be Graded 'E'
2. RTI has its own library having books on various disciplines Participants can get books issued in their name but the books should be returned to
library one day before the course ends. Participants staying in the hostel may also have the benefit of the Gym ,indoor game facility and also recreational
facility in the form of TV etc.
3. The trainees are also requested to bring to the notice of AAO/Admn/ Course Coordinator/ Principal Director, any problem related to Hostel / Library
/ Mess/ Cleanliness etc . They may also note it down in the register kept for this purpose in the Hostel to take necessary action.\