B)
COURSES AT A GLANCE 2013-14
1.
General Courses
Sl.
No
1
2
3
4
5
6
7
Course Title
Course on Works Audit including Preparation of
Estimates
Govt. Accounting System, Role of GASAB &
transition to Accrual Accounting System, Auditing
Standards of SAI
Office Administration and Establishment, APAR,
Disciplinary Proceedings Reservation Rosters,
Departmental Promotional Committee
Special Course on Audit of Contracts and MOUs
Course on Checks and Audit exercised in
Preparation of Finance & Appropriation Account
in new format
Work shop on ISSAI Awareness
No. of
Courses
1
Serial No.
of Course
1
Course
duration
5
Slots
Allotted
24
1
2
3
14
2
3 and 34
5
37
1
1
4
5
3
3
24
15
5
6,14,19
25 and 36
7
3
63
5
14
3
3
24
65
3
3
23
71
10
3
14
17
1
8
9
Special Course on Central Excise, Custom and
Service Tax
Audit of Urban Local Bodies & Autonomous Bodies
Special Programme on Audit Reporting
10
11
Course on Financial Attest Audit
Special Programme on Audit Evidence
1
4
12
13
Intensive Training Course on Direct Taxes
Central Plan Scheme Monitoring System, State
Plan Schemes and world bank aided projects
Workshop on Audit of Public Private Partnership
Projects
Basic Course on Audit and Accounting Standards
Workshop on Audit of Fraud
Statistical Sampling and Risk based Audit
Approach
Audit of Vouchers & Monthly A/cs, Treasury
Inspection, Accounting of AC/DC bills, Grants inaid and U.Cs
State Receipt Audit including Audit on Value
Added Tax
Workshop on Performance Audit and Thematic
Audits
Audit of Government Company including
Corporate Governance and CSR
Seminar on Audit Quality Management
Framework
Seminar on IFRS (IND AS)
1
1
8
9,21,27
and 33
10
11,18,29
and 37
12
13
1
15
3
22
1
1
1
16
17
20
5
3
3
22
20
22
1
22
5
16
1
23
5
10
1
24
5
24
1
26
4
16
1
28
3
18
1
30
3
15
14
15
16
17
18
19
20
21
22
23
1
4
24
25
26
1
1
1
Special course on CCO Based Audit
Internal Controls and Risk Management
Seminar on Right to Information Act,
Communication Policy and Gender Sensitization
Total
1.
IT Courses
Sl.
No
1
Course Title
Level-I Basic Computer skills-Windows, MS
37
No. of
Courses
4
Computer Hardware, Peripherals,
Serial No.
of Course
1,8,17 and
3
2
3
22
15
19
134
646
Course
duration
6
Slots
Allotted
66
21
Office -(Word, Excel , Power Point)
2
31
32
35
1
2
4
20
Maintenance and Basics of Network
3
Level-I - IT Audit
2
3 and 13
5
23
4
Level -II -Database Concepts, System Concept
4
4,11,16
6
45
and 22
and introduction to MS Access
5
Internet, E-mail and Networking
2
5 and 14
4
35
6
Information System backup policy and
1
6
4
12
3
7,15 and
10
46
recovery
7
Level-II - IT Audit (Advance)
20
8
RDBMS, Oracle and Developer 2000
2
9 and 19
10
21
9
IT Audit using VLC Data
1
10
6
13
10
CAAT – SQL
1
12
5
16
11
Special Course on MS Office -Excel
1
18
4
17
Total
22
138
314
E) COURSE CONTENTS
General Courses
1.
DAY
Day 1
Day 2
Day 3
Day 4
Day 5
Course on Works Audit including Preparation of Estimates
(5 Working Days)
TOPIC
Overview of Public Works Department and role of Audit therein, accounting system in
Public Works Department and upkeep of relevant records relating to execution of work
Points to be seen while preparing the estimate for work. Importance of PWD and PWA
code
Concept of Tender and Agreement, F2 Agreement, Standard Bidding Documents (SBD)
and Turnkey Project
Importance of analysis of rates and Schedule of Rates (SOR) and method of its
preparation,
Initial records maintained by Public Works Department, detail of Maintenance of
Measurement Book and points to be seen
Administrative Approval and Technical Sanction, Revised Estimation. Case discussion
Performance audit of Road Sector Project-Points to be examined during the course of
review-Case study
CCO based Audit of Public Works Department-Points to be examined during the course of
audit/review
Exercise on Preparation of Objectives, Defining Criteria and Design Matrix
ISSAI guidelines on Performance Audit and Discussion of Case Studies. Course
Evaluation
2. Govt. Accounting System, Role of GASAB & transition to Accrual Accounting System, Auditing
Standards of SAI
(3 Working Days)
DAY
Day 1
Day 2
Day 3
TOPIC
Accounting operations of all Inter-Government transactions with monetary adjustments
through RBI Advice Procedure and Cash Settlement System – Practical Exercises
Introduction to Accrual Accounting System –
GASAB and its role on development of Government Accounting Standards for
implementation of accrual accounting system. Auditing Standards of SAI
Treasury Accounts with accounting operations of RBD head, Interest Warrants, Debt and
Deposit heads, High Court Judges’ GPF, State Development Loans, Try. / OB Suspense, P.
L. A/c, etc.
Public Works Accounts and Forest Accounts with operation of Remittance Heads [ I, II
and III(b)] and Suspense Heads [STOCK, Misc. Works Advances, MPSSA, etc.],
Maintenance of Remittance Broadsheets.
Preparation of Finance and Appropriation Accounts, and understanding the New Format of
Finance Accounts
Creation and clearance of various Suspense heads in Government Accounting,
Maintenance of Suspense Broadsheets, Review of Balances, and Adverse Balances
3.
Course on “Office Administration & Establishment, APAR, Disciplinary Proceedings
Reservation Rosters, Departmental Promotional Committee and 6th pay commission
(5 Working Days)
DAY
Day 1
Day 2
Day 3
Day 4
Day 5
4.
TOPIC
Maintenance of Service Book, Writing of Annual Performance Appraisal Report (APAR),
Adverse Entry- Remediable and irremediable adverse remarks affecting promotions, etc.,
Part report, Gap Sheets, Time schedule for APAR
Departmental Promotion Committee-size, composition, frequency of meetings, general
instructions/guidelines. Papers to be put up to DPC. Preparation of year-wise panels,
method of promotion. Sealed Cover Procedure-declining of promotion, handling of cases
where adverse remarks have been expunged or toned down
Office budgeting-Departmental Accounting System, Central Government Accounts
(Receipt and payment) Rules, 1963. Preparation of Revised Estimates and budget
Estimates. General Financial Rules, 1963, Delegation of financial Powers Rules, 1978.
Recruitment Rules of various cadres in IA&AD. Reservation and concessions in
appointments and promotions in the various cadres, Reservation for SC/ST/OBC. Post
Based Rosters-Preparation of rosters for various categories in recruitment and promotion,
calculation of carry forward vacancies, maintenance and implementation of Rosters
Types of personal claims, AC and DC Bills- their processing and time limit. Record
Management – Preservation and Weeding out of old records
Gender Sanitization-Related concepts and jargon; Gender Equality, Gender differentiation,
Gender roles, Gender discrimination, Legislative measures in India; Development of
women-Indian experience, concessional provisions for women in the Central Services;
prevention of harassment of women in the workplace
Duties & Responsibilities of Controlling Officers and DDOs.
Code of Conduct for Central Govt. servants. –CCS (Conduct) Rules 1964 and various GOI
decisions there under
Disciplinary Proceedings-Framing of charge sheet, Authority, various stages of conducting
departmental inquiry. Submission of inquiry report, procedure for imposition, major/minor
penalties
Discussion of various aspects of 6th Pay Commission recommendation
Course on “Audit of Contracts and MOUs”
(3 Working Days)
DAY
Day 1
Day 2
Day 3
TOPICS
Contract procedures in Government Department and Commercial Undertakings
Procurement, Execution and Material Management.
General and Special Conditions of Contracts, pre order tie-up and MOUs
CVC Guidelines relating to Contracts and Procurements
Audit of Public Works Contract and case studies discussion
Best Practice guidelines on Audit of Contracts, Value for Money Concept
5.
Course on Checks and Audit exercised in Preparation of Finance & Appropriation Account in new
format
(3 Working Days)
DAY
TOPIC
Day 1
Introduction to Finance and Appropriation Accounts-Role of AG(A&E) in preparing
Finance Accounts and Appropriation Accounts
Structure and different data sources for preparation of Appropriation Accounts & Finance
Accounts
Appropriation Accounts: Preparation of Appropriation Accounts, Calculation of Data for
all grants
Day 2
Preparation of Finance Accounts – Different statements & its significance, preparation of
schedules, responsibilities along with practical
Link of Finance Accounts to Chapter I of Audit Report
Day 3
Link of Finance Accounts to Chapter I of Audit Report – Practical exercises
Audit and certification of Finance and Appropriation Accounts
6.
Workshop on ISSAI Awareness
DAY
Day 1
Day 2
Day 3
(3 Working Days)
TOPICS
Level Two ISSAIs-Prerequisites for the functioning of Supreme Audit Institutions
ISSAIs guidelines on Financial Audit
ISSAIs guidelines on Performance Audit
ISSAI-5100-5199-Guidelines on Environment Audit
ISSAI-5300-5399-Guidelines on IT Audit
ISSAIs on Compliance Audit
INTOSAI GOV 9100-9199- INTOSAI Guidance for Good Governance
7.
Special Course on Central Excise, Custom and Service Tax
(5 Working Days)
DAY
TOPIC
Day 1
Concept of Department Centric Audit
Important Registers, Records and Books of Accounts to be maintained by Excise &
Service Tax Department. Case Study of non maintenance of proper records from Audit
Reports
Overview of Central Excise & Service Tax Department and its functions
“Trade Parlance Theory”, classification and valuation. Manufacture, excise duty and levy
of excise duties under Central Excise Act
Day 2
Valuation under Central Excise & Service Tax Valuation rules
Day 3
Various types of Audit conducted in Central Excise. Excisable goods and manufacture.
Case study relating to captive consumption.
Provisions relating to levy, assessment and collection of Service Tax including CENVAT.
Audit issues in respect of assessment of service Tax with special reference to relevant case
laws. Penalties and appeal procedures and related audit guidelines. Issue of show cause
notices, delegation of power.
Day 4
Provisions relating to levy, assessment and collection of Excise duty including CENVAT.
Point of Taxation, Classification of Services relating to Service Tax
Day 5
Exposure to computerized modules used in CBEC. Discussion of Audit Points from Audit
Reports
8. Course on “Audit of Urban Local Bodies & Autonomous Bodies
(3 Working Days)
DAY
Day 1
Day 2
Day 3
9.
Special Programme on “Audit Reporting
(3 Working Days)
DAY
Day 1
Day 2
Day 3
10.
TOPIC
Introduction to legal framework for the audit of Autonomous Bodies.
Constitution and Organization of ULBs and Powers and Functions of ULBs
Audit of Municipal Funds, Special Funds, Grants, Budget and audit points
Audit of Taxation, Octroi and Cess; their accounting system and audit points.
Salient features of Uniform format of accounts-Specific focus on Receipt & Payment
Account and Income and Expenditure Account
Certification of Accounts- Analysis of Balance Sheet, Preparation of SAR and Audit
Issues.
Internal Control. Duties and Powers of Auditor and Auditing Standards issued by C&AG.
Adoption of Sampling Techniques in audit. Discussion on Important observations raised
in Audit Reports of Different States
TOPIC
Introduction to Audit Reporting
Components of an audit paragraph
Audit Criteria, Condition (Evidence), Cause, Effect and Audit Conclusion
Recommendation
Link between Report, Audit Objectives and Working Paper
Balanced and Fair Reporting
Compliance Audit Reports- reporting requirements as envisaged in ISSAI 4100
Audit Report – Language and Structure
sequencing audit findings and structuring an audit paragraph
common pitfalls in the language used in audit reports
Style Guide
Course on Financial Attest Audit
DAY
Day 1
(3 Working Days)
TOPICS
Introduction about the course. Nature of Financial Attest Audit, Accounting Principles.
ISSAI Guidelines on financial Audit
Auditing Standards and Audit Materiality. Risk Assessment and Risk Identification.
Exercises
Day 2
Day 3
Overview of the Audit Process and Audit Sampling. Understanding the Entity Internal
Controls and Internal Audit. Exercises
Planning for Financial Attest Audit in the context of Government Account, Audit
Programme-Audit Assertions, Methods of Gathering Audit Evidence. Exercises
Overview of Financial Statements, Financial Audit in IT environment. Case Studies.
Financial (attest) audit in different auditee entities. Supervision and review of Financial
Audit and Quality Assurance Mechanism based on International best practices.
11. Special Programme on “Audit Evidence”
(3 Working Days)
DAY
Day 1
Day 2
Day 3
12.
TOPIC
Concept of Audit Evidence
Evidence Gathering Techniques
Audit Evidence in Financial Audit
Audit Evidence in Performance Audit
Audit Evidence in Compliance Audit
Invalid evidence, Closure and Summing up
Intensive Training Course on Direct Taxes
(10 Working Days)
DAY
Day 1
Day 2
Day 3
Day 4
Day 5
Day 6
TOPICS
Introduction to Department Centric Audit, Audit methodologies, Determination of periodicity
Sample selection and Risk analysis
General lay out of Direct Tax Laws Distinction of legal terms in Direct Tax Laws. eg. Income
(Concept of Income- definition in Income Tax Act, Capital & revenue income, agricultural income
etc.), Wealth, business expenditure (capital and revenue expenditure alongwith relevant case laws
on these subjects) etc. Definition of important terms and evaluation of their meaning- case laws.
How to read a Balance Sheet? Income not forming part of total income, Exemptions under chapter
III and Provisions of section 14A.
Heads of Income and aggregation of taxable income- Income from salaries and income from house
property including carry forward and set-off of losses under income from house property, Income
from other sources.
Clubbing of income, carry forward and set-off of losses, assessment of HUF, firms, AOP, BOI, Cooperative society and Trust alongwith case studies and practical sessions
Chapter VIA deductions and tax rebates-theory
Chapter VI A deduction and Tax Theory alongwith case studies
Corporation Taxation Theory – Definitions in corporate taxation, MAT provisions, Section 115O,
115R, venture capital companies, liquidation of companies under section 178 & 179.
Practical problems and case laws on corporate taxation covering also certain tips on reading of
balance sheet, final accounts, notes on accounts and auditor reports.
Arrear and collection of tax TDS, AT, SAT, regular taxes, interest, penalty and prosecution.
Income from business or profession including section 32 to 37, 40,40A,41,42,43A to 43D, 44,
44A,44AA,44AB, 44AD/AE/AF and presumptive income on non-residents- 44B to 44C, 44DA,
44DB and speculative transaction.
Day 7
Non-resident taxation: DTAAs, important definitions, permanent establishment, special rates of tax
and special provisions under section 93 and 94.
Computerisation in the income tax department like processing through AST software, electronic
filing of return, e-TDS/TCS,e-refunds and Refund Banker etc. and its impact on audit.
Assessment procedure, search & seizure and settlement commissions, Appeals & Refunds Theory.
Day 8
Day 9
Day 10
Practical sessions covering comments questions, case laws on Assessment procedure, search &
seizure and settlement commissions, Appeals & Refunds Theory.
Income from capital gains/capital losses. Exemptions and deductions available there under
alongwith relevant case laws and practical problems.
Direct Tax Code, Salient features of DTC
Comparative view of taxation in DTC and existing IT Act
Follow up of LARs/Processing of DPs/ATNs/ watching the recovery at the instance of audit, audit
of waiver orders/loss of revenue cases. Session Evaluation-MCQ Test
13. Central Plan Schemes Monitoring System, State Plan Schemes and world bank aided projects
(3 Working Days)
DAY
Day 1
TOPIC
Central Plan Schemes Monitoring System of the Planning Commission of India – an
overview
Plan Budget Linked Documents (PBLD) and Concordant Table – understanding the
formats and the resources like E-Lekha/CPSMS portal of CGA, GOI sanctions, RBI
Advices/CMs, monthly Civil Accounts, etc.
Day 2
Preparation and up-dating of Plan Budget Linked Documents and Concordant Table
Day 3
Release of funds by the Central Government for CPS and CSS Schemes; and for various
other schemes, not routed through State Budget, like MNREGA, NRHM, SSA, SGSY,
MPLAD, etc., monitoring of expenditure, and detailed accounting and their reflections in
CPSMS
Understanding various State Plan Schemes, and auditing thereof
World Bank Aided Projects – Release of funds, monitoring of expenditure, accountings,
and auditing thereof
Preparation of Appreciation Notes for CPSMS, with performance review of funds not
routed through budgets, budget analysis and trend of expenditure
14.
Workshop on Audit of Public Private Partnership Projects
(3 Working Days)
DAY
Day 1
TOPICS
Overview of Public Private Partnership-Types, Success, Objectives and Role of Private
Sector. Auditing Standards & Guidelines for Audit of PPP
Financial Powers, Procedures, Appraisal by/ Approval of PPP Appraisal Committee,
Model Concession, Agreements, Institutional Arrangements in State Government,
Discussion on case
Day 2
Scope and Objectives of PPP Audit-Types of documents/accessing records of Private
Sector Partners, Audit Planning, Process and Criteria for PPP Audit
Building Capacities for Public Private Partnerships- Indian perspective and challenges
Day 3
ISSAI, INTOSAI Guidelines on best practice for the Audit of Risk in PPP
Case study on Audit of Public Private Partnership in Infrastructure projects, PPP in Social
Sector- Case discussion
15.
Basic Course on Audit and Accounting Standards
(5 Working Days)
DAY
Day 1
Day 2
Day 3
Day 4
TOPICS
AS 1-Disclosure of Accounting Policies,
AS 2-Valuation of Inventories
AS 3-Cash Flow Statements,
AS 4-Contingencies and Events Occurring after the B/S Date
Discussion of case studies on the above topics
AS 30- Financial Instruments: Recognition and Measurement
AS 31- Financial Instruments: Presentation,
AS 32- Financial Instruments: Disclosures
Discussion of case studies on the above topics
AS 25-Interim financial statement,
AS 27-Financial Reporting of Interests in Joint Ventures AS 23Accounting for
Investments in Associates in Consolidated Financial Statements Discussion of case studies
on the above topics
AS 16- Borrowing Costs,
AS 18- Related Party Disclosures
AS 21-Consolidated Financial Statements, Discussion of case studies on the above topics
AS 5-Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting
Policies,
AS 6-Depreciation Accounting, AS 7-Construction Contracts
AS 9-Revenue Recognition, Discussion of case studies on the above topics
AS 15- Employee Benefits, AS 17- Segment Reporting, AS 20- Earning per Share
AS 26- Intangible Assets , Discussion of case studies on the above topics
AS 22-Accounting for Taxes on Income, AS 24-Discontinuing operations
AS 28- Impairment of Assets, AS 29- Provisions, Contingent Liabilities and Contingent
Assets, Discussion of case studies on the above topics
AS 10-Accounting for Fixed Assets, AS 11-Accounting for the Effects of Changes in
Foreign Exchange Rates, AS 12- Accounting for Government Grants
AS 13- Accounting for Investments, Discussion of case studies on the above topics
ISSAI guidelines on Auditing Standards
Discussion of Audit Points and evaluation
Day-5
16.
Work shop on Audit of Fraud
(3 Working Days)
DAY
Day 1
TOPIC
Introduction to the Fraud,
Corruption, definition of corruption and elements of corruption
Standing Orders on Role of Audit in relation to cases of Fraud and Corruption:-Modus
Operandi of Fraud, factors influencing Fraud & Corruption, Types.
Day 2
Standing Orders on Role of Audit in relation to cases of Fraud and Corruption:-Potential
Fraud indicators and high risk areas in audit of Financial Statement, Performance Audit,
receipt audit.
Internal controls and Risk assessment, Audit Evidence, Documentation.
Day 3
Role of Auditor in Fraud and Reporting.
Identification of red flags in Govt. Sector-Case studies
Fraud Investigation and Forensic Test Techniques. Discussion of case studies
17.
Course on Statistical Sampling and Risk Based Audit Approach
(3 Working Days)
DAY
Day 1
Day 2
Day 3
18.
TOPIC
Introduction to Basic Statistical Tools
What is Statistical Sampling, Advantages of using Statistical sampling in Audit.
Types of Statistical Sampling.
Equal Probability Sampling, Simple Random Sampling, Systematic Random Sampling.
Mean, Median, Mode, Statistical Vs. Non-Statistical Sampling, Attribute VS. Variable
Sampling Probability Models relevant in the Context of Sampling.
Use of ‘Random Number Table’ to draw sample, Margin of error, Sampling Risk and
Estimation of Sample Size.
Determining Materiality and its importance in Risk Based Audit Approach -Identification
& Assessment of Risk and Risk Model.
Application of Statistical Sampling in the Field of Audit- Case Studies
Audit of Vouchers & Monthly A/cs,Treasury Inspection, Accounting of AC/DC Bills,Grants
in-aid and U.Cs
(5 Working Days)
DAY
TOPICS
Day 1
Overview of functioning of Treasury
Role of Treasury in Budgetary Control of the State
Day 2
Audit of Vouchers & Monthly A/cs
Accounting of AC/DC bills, Grants in-aid and U.Cs
Day 3
Day 4
Day-5
Internal Control, and Registers in Treasury
Function of Treasury Section. Documents in respect of Treasury Accounts received at AG
office from State Treasuries. Transition of treasury accounts from treasury to preparation
of monthly Account, Finance Accounts & Appropriation Accounts.
Planning a Treasury Inspection, and details of focus areas
Conducting Treasury Inspection
Reporting the results of Inspection and discussion on common irregularities at Treasuries
Case studies of Treasury Inspection
19. Course on State Receipt Audit including Audit of Value Added Tax and GST
(5 Working Days)
DAY
TOPIC
Day 1
An Overview of State Receipts Audit, Audit of Land Revenue
Audit of VAT- Tax Structure
Day 2
Audit of VAT- Scrutiny and assessment under VAT Act
Cenvat Credit, case studies
Day 3
Audit of State Excise Receipts, Audit of Electricity Receipts, case studies
Audit of Stamps & Registration Receipts, case studies
Day 4
Audit of Motor Vehicles Receipts, case studies
Audit of Mining Receipts, Audit of Entertainment Tax Receipts, case studies
Day 5
Audit of Police Receipts, Audit of Entry Tax Receipts, Audit of Water Rate Receipts
Audit of Interest Receipts, Test and Evaluation
20. Course on “Performance Audit and Thematic Audits”
(5 Working Days)
DAY
Day 1
Day 2
Day 3
TOPICS
Roadmap for Performance audit, Shift in approach and methodology in Performance audit
Strategic Planning-Principles and Procedures, Risk assessment for strategic planning,
Hands-on exercise on Risk assessment
Performance Audit Implementation Plan, Setting/Developing Audit Objectives, Issue
analysis
Hands on exercise on audit objective/issue analysis
Criteria, sources of criteria, Hands-on exercise on criteria, sources of criteria
Evidence and sources, Concept of study design matrix, Hands-on exercise on evidence,
source of evidence and Completion of study design matrix, Preparation of audit test
programmes, evidence gathering and analysis documentation of evidence
Day 4
Day 5
Developing audit conclusions and recommendations, Hands-on exercise on developing
audit conclusions and recommendations
Reporting process & Attributes of good performance audit reports, Follow-up procedures
Supervision review and quality control, Quality assurance in performance audit
Human resource issues and capacity building, Potential impacts of performance audits
including Hands-on-exercise
21.
Audit of Government Companies including Corporate Governance and Corporate Social
Responsibility
(4 Working Days)
DAY
TOPICS
Day 1 Introduction and salient features of Government Companies, types of Govt. Company,
Legal mandates for Audit of Government Company under CAG’s (DPC) Act and
provisions in the Company’s Act.
Audit Objectives and Key issues to be looked into in Audit of Financial Statements and
importance of Accounting Policies/Notes on Accounts
Day 2
General Awareness on Financial Audit Guidelines issued by ISSAI
Audit Issues-Discussion of Audit Points
Day 3
Introduction about Corporate Social Responsibility, Government Guidelines for Public
Sector Undertaking. Planning for Audit of Corporate Social Responsibility.
Model of CSR, Business Ethics on CSR, Globalization and Sustainability. Social Audit
Day 4
Corporate Governance- Its meaning, Legal Provisions and Applicability in Public Auditing
Discussion on case studies from Audit Report on Corporate Governance
22.
DAY
Day 1
Seminar on Audit Quality Management Framework
(3 Working Days)
TOPIC
Introduction to Audit Quality Management Framework and its broad parameters
Leadership and Direction-Core value and Auditing Standards, Strategic Planning, Portfolio
and Risk Management
Day 2 Human Resource Management-Staffing and Training of audit personnel, capacity building,
personnel welfare and benefits
Audit Management and relationship with clients-Audit Planning and Execution, Reporting
and Follow up
Day 3 Continuous Improvement through Internal Audit, Internal Quality Assurance and Peer
Review with a case study
Mapping of Guidelines
23.
Seminar on IFRS (IND AS)
(3 Working Days)
DAY
Day 1
Day 2
Day 3
24.
Special Course on CCO Based Audit
(3 Working Days)
DAY
Day 1
Day 2
Day 3
25.
TOPICS
Introduction to IFRS, Difference between IFRS and Ind AS, Challenges for adoption of
Ind AS
Ind AS 101- First Time Adoption of Indian Accounting Standards. Ind AS 1-Presentation
of Financial Statements.
Major changes as compared to AS in respect of- Ind AS-2 Inventories
Ind AS-7- Statement of Cash Flows, Ind AS-8 Accounting Policies, Changes in
Accounting Estimates and Errors, Ind AS-18 Revenue, Ind AS-19 Employee Benefits
Major changes as compared to AS in respect of- Ind AS-105 Non Current Assets held for
Sale and Discontinued Operation, Ind AS-16 Property Plant and Equipment
Ind AS- 17 Lease, Ind AS-11 Construction Contracts
Major changes as compared to AS in respect of- Ind AS-23 Borrowing Costs
Ind AS-36 Impairment of Assets, Ind AS-24 Related Party Disclosure
Ind AS-38 Intangible Assets
Ind AS-107- Financial Instrument- Disclosure, Ind AS-32- Financial InstrumentPresentation, Ind AS-39- Financial Instrument-Recognition and measurement
Ind AS-20- Accounting of Government Grants and disclosure
Ind AS-28- Investments in Associates, Ind AS-31- Interest in Joint Ventures
TOPIC
Background, Concept and Objectives of CCO Based Audit
Risk Evaluation and Selection of CCOs/DDO units and Planning for Department –Centric
Audit
Executing the work and supervising the Department –Centric Audit
Drafting of Audit Conclusions and Reporting
Change Management, Discussion of Case study on Chief Controlling Officer Based AuditScience and Technology Department
Discussion on ISSAI Guidelines Discussion of Case Study
Course on Internal Controls and Risk Management
(2 Working Days)
DAY
Day 1
Day 2
TOPICS
Defination and Objective of Internal Control, ISSAI guidelines for Internal Control.
Discussion of case study and exercises
Internal Control Vis-à-vis Internal Auditing. Its relevance in Government and Commercial
Accounting System
Risk Identification and assessment, Control Environment, Control Activities
Case study and exercises
Monitoring and Assessment ,Audit of Internal Control, Auditing Standards
Check List for Internal Control Evaluation. Case study and exercises
26.
Seminar on Right to Information Act, Communication Policy and Gender Sensitisation
(3 Working Days)
DAY
Day 1
Day 2
Day-3
TOPICS
Overview of RTI Act 2005. Exemption from disclosure, third party information.
Provisions relating to appeal and penalties.
Miscellaneous provisions of the Act relating to organizations to which the Act does not
apply, Constitution, powers and functions of Information Commissions.
Role and responsibility of public authority. Duties and functions of Public Information
Officer.
Provisions and procedure for obtaining information. Communication policy of
IA&AD
Constitutional Provisions, Gender empowerment and Gender in workplace
Gender Inequalities, Dos and Don’t
Information Technology Courses:
1. Level-I Basic Computer skills-Windows, MS Office -(Word, Excel , Power Point)
(6 Working Days)
DAYS
Day-1
Day-2
Day-3
Day-4
Day-5
TOPICS
Windows XP- Start Menu, Programs, Documents, Settings, Search, Help & Support, Run,
Control Panel, Desktop, Icons, Creating Shortcuts, Creating Folder, Windows Explorer,
Deleting Folder, Moving Folder, Recycle bin, Internet Explorer
MS-Word- creating a document, saving a document, cut, copy, paste & other commands,
Character formatting, Paragraph formatting, Bullets & Numbering, Page Set-up, Page Border.
Columns, Change Case, Drop Caps, Auto Text, Header & Footer, Page Set-up, Spelling
Check & Grammar, Printing
Views- Normal, Print layout, Outline,
Insert - Page Break, Page Number, Symbols, Pictures, Charts ,Word Arts
Tables : Insert Table, Data Entry, Modify Table, Table Formatting, Convert Table to Text &
Text to Table, Sorting data, Use of Formulae
Practice Session on MS Word
Introduction to MS Excel, Creating a Workbook, Saving & Retrieving a Workbook, Creating
and modifying worksheets, Formatting Cells - Rows, Columns, Worksheets, Inserting –
Rows, Columns, Worksheets ,Page setup, Printing worksheets
Using Formulae in Excel with Functions
Using Formulae in Excel with Functions…contd.
Sorting, Sub-Totals, Creating Charts
Day-6
Practice Session on Excel
Introduction to MS PowerPoint
Slide layout, slide design, inserting –tables, charts and pictures, slide show.
2. Computer Hardware, Peripherals, Maintenance and Basics of Network
(4 Working Days)
DAYS
TOPICS
Day-1
Computer Hardware: The CPU and its technology, Memory(FDD,HDD,CD/DVD/RW,
Removable storage, Disks, names, purposes and characteristics of Motherboard, Add-In
Adapter Cards, SMPS, Monitor, Keyboard, Mouse, CD ROM/RW, DVD, Floppy. Form
factor-ATX/BTX, micro ATX/NLX. Installation, identifying common problems.
Day-2
Components: Integrated I/O, Memory Slots, Processor sockets, External Cache memory, Bur
architecture, Bus slots, PATA/SATA/SCSi Ports: serial, parallel, VGA, Universal Serial Bus
(USB), PS/2, Keyboard, Game, Sound and Fire Wire (IEEE 1394). Installation, identifying
common problems and trouble shooting.
Peripheral Devices: Printers, Scanners, Modem, projectors, Connector type:
VGA,DVI/HDMi, S-Video, Component/RGB, Settings thereto
Installation, identifying common problems and trouble shooting
Boot sequence: BIOS, CMOS, Chipset, POST, Operating System.
Day-3
What can go wrong during and after booting: BIOS failure, Operating System errors?
Day-4
Common software threats to your PC: Mal ware (computer viruses, worms, Trojan horses, spy
ware and ad ware) Remedies: Anti viruses, Anti Spy wares, Firewalls.
Ways to improve your computer's performance: software updates, update anti viruses, anti spy
ware definition regularly. Disk defrags. How to configure for auto updates?
3. Level-I - IT Audit
(5 Working Days)
DAYS
Day-1
Day-2
Day-3
Day-4
Day-5
TOPICS
Define IT Audit, Need for IT Audit, Impact of IT on controls, Planning an IT Audit
Audit Objectives and Approach
Introduction to CoBIT
IT Control, Controls in Computerized Environment. The impact of various factors in
IT Audit.
General Controls, Organization, Planning & Management Controls
Project Management, IT Operations Management, Change Management
Access controls, Networks controls and Security,
Audit of Access controls, Network controls and Security
Service Level Management Controls, Audit of Service Level Management Controls,
Disaster Recovery Controls, Audit of Disaster Recovery Controls
System Development Controls, Environment and End User Computing Controls
Acquisition and Delivery Controls
Application Controls , Input Controls ,Audit of Input Controls, Processing and Output
Controls, Audit of Processing and Output Controls
Computer Assisted Audit Techniques: Introduction to CAATs
Overview of IDEA and Evaluation
4. Level -II -Database Concepts, System Concept and introduction to MS Access
(6 Working Days)
DAYS
Day-1
TOPICS
Introductory to Database concepts, system concepts
Working with Tables & Types of Data with practical exercise
Day-2
Day-3
Day-4
Working with external data, importing and linking external data
Working with Query(Select Query & use of operator) & Adding calculation to Query
Practice session on above
Summary Query, Parameter Query, Crosstab Query with practical exercise
Action Query- Make table Query, Append Query, Delete Query, and Update Query &
Joining of tables with practical exercise.
MS ACCESS - Functions
Day-5
Day-6
Practice session on Functions
Working with Reports
Working with Reports cont..
Assessment
5. Internet, E-mail and Networking
(4 Working Days)
DAYS
Day-1
Day-2
TOPICS
Introduction to network- Features of internet and its application, How the internet
works, Network & internet. Owner of the Internet, E-mail, Web page, Web site, Web
servers and its application, web browser- Text based & Graphical
Hardware & software requirement to connect to the internet, Modem and its
configuration, ISP, Protocol and Configuration for TCP/IP
Finding service provider, Making connection with the servers, Internet addressingDomains and sub domains, IP address and DNS, Creating an e-mail account.
Network- Types of Network, Client-server Model, Addressing in internet (DNS,
Domain and its type), DNS Server and the internet, Intranet
Web Browsers, Internet Explorer and others, Surfing the web with web browsers, Use
of search engines such as Google etc.
Internet Security-Threats, Firewall, Internet Security Management Concepts,
Information Privacy, Copyright issues, Basics of Asymmetric Cryptosystems
Day-3
E-mail - Working with e-mail via Outlook express and other mail programmes,
sending, receiving, reading, replying, forwarding mail to multiple recipients, sending
files via e-mail, saving addresses, attaching signature, creation & managing an address
book, Adding, modifying and deleting address to it, Import/Export the address book,
Finding internet e-mail address (Yahoo, Hotmail, rediffmail, Gmail) etc..
Telnet, Introduction to USENET, Newsreaders, Introduction to Video conferencing
Day-4
File types used on internet and downloading software. Downloading and installing
application exercises
Current trends on internet:- Facebook, Blogs, Twitter, Internet phone, Video
Conference etc.
6. Information System backup policy and recovery
(4 Working Days)
DAYS
Day-1
TOPICS
Introduction to Information System Security-Concept Approach and Method
Information System Security-Concept Approach and Method - Backup policy as a
Security policy
Day-2
Use of windows XP- System tools-Backup, Disk Clean Up, Disk fragmentor, Files &
Settings Transfer Wizard, Scheduled Tasks, System Information and System Restore.
Practice Session
Day-3
Day-4
Recovery of deleted files, Password Management, Password Recovery tools, Network
Management & Security thereto, Network Management tools.
How to create data back up and restore in Windows environment
Creating a backup of Oracle Data and restoration of the same
Evaluation
7. Level-II - IT Audit (Advance)
(10 Working Days)
DAYS
Day-1
Day-2
Day-3
Day-4
Day-5
Day-6
TOPICS
Define IT Audit, Need for IT Audit, Impact of IT on controls, Planning an IT Audit
Audit Objectives and Approach
Introduction to CoBIT
Executive Summary, Framework Management Guidelines, Control Objectives, Audit
Guidelines
General Controls
Audit Organization, Planning & Management Controls & Service Level Management
Controls Audit of Service Level Management Controls
General Controls
Environment and End User Computing Controls
Access Controls, Network controls and audit ,
Audit of Access Controls, Network controls and audit security
General Controls
System Development Controls, Audit of System Development Controls
Disaster Recovery Controls, Audit of Disaster Recovery Control Project Management,
IT Operation Management
General Controls
Acquisition of and Delivery Controls,Audit of Acquisition of and Delivery Controls
Application Controls
Input Controls, Audit of Input Controls, Processing and Output Controls, Audit of
Processing and Output Controls
E-Governance and Audit thereof
Introduction and Overview of CAAT
Computer Assisted Audit Technique (CAAT)
Overview of IDEA
Essentials of Data Downloading,Use of IDEA in data downloading
Exercises in Data Downloading using IDEA
Audit Evidence, Documentation, Audit Report, Housekeeping Function
Day-7
Day-8
Day-9
Using of IDEA for Data Extraction ( Direct, Indirect, Key Value extraction, Top
record extraction} with Exercise
Function Data Analysis
Function Data Analysis
Joining Database –Visual Connector, Chart & Report
Using of IDEA for Data Analysis- Groping of Records, Field Manipulation
Using of IDEA for Data Analysis-Duplicate Key detection, Gap detection
Day-10
Using of IDEA for Data Analysis-Stratification, Summarisation, Aging, with Exercise
Using of IDEA for Data Analysis- Sampling (Systematic, Random, and stratified
random) with exercise
8. RDBMS, Oracle and Developer 2000
(10 Working Days)
DAYS
Day-1
TOPICS
Introductory to RDBMS, Oracle and Developer 2000
Creating tables, Modifying existing tables, Dropping of table
Day-2
Day-3
Day-4
Day-5
Day-6
Day-7
Specifying integrity constraints, Altering table constraints, Creating table using subqueries
Inserting data, deleting & updating of data with practice. Using of substitution
variables
Query using where clause, SQL Operators (Arithmetical, Logical and Comparison) &
ORDER BY clause
Practice session on Query using where clause, SQL Operators (Arithmetical, Logical
and Comparison) & ORDER BY clause
Querying multiple tables- Equi joins & Non-Equi Joins, Self joins
Use of set operation- Union, Union all, Intersection & Minus
Practice session on querying multiple tables- Equi joins & Non-Equi Joins, Self joins
Use of set operation-Union, Union all, Intersection & Minus
Oracle functions
Introduction to PL/SQL, Block, Programming Construct variables
Using of loop ,for loops, while loops with practice
Group Functions-AVG, SUM, MAX, COUNT, NULL Values
Creating Views Sub queries with practice
Creating triggers and procedures
Practice session on triggers and procedures
Cursor Management. Implicit & Explicit Cursor, declaring, opening, fetching and
controlling Explicit Cursor, Explicit Cursor attribute Using of Buttons,
Day-8
Day-9
Day-10
Developer 2000- Forms and their components-Block, Items, Canvases, Frames,
Window and PL/SQL code blocks
Creating forms with Data Block Wizard, Layout Wizard, Inserting, Updation,
Deletion ,Retrieval of Data (Query) through form,Master-detail Form, writing code in
PL/SQL editor and their use, Using of Buttons, Triggers and built-ins. Working with
list of Values & List items , Working with MENUS
Practice session on Forms
Developer 2000- Reports and their Layout, parameter form formatting, Matter detail
form, Report wizard, Using group functions, Matrix report., Form, writing code in
PL/SQL editor and their use ,Working with MENUS
Practice session on Reports
Practice session and Assessment
9. IT Audit using VLC Data
Day-5
(6 Working Days)
TOPICS
Overview to Government Accounting System & VLC
Data downloading in MS Access with Practice (ODBC)
Data Analysis techniques/query using Microsoft Access
Data Analysis /Queries relating to Treasury
Data Analysis /Queries relating to Treasuries Contd….
Data Analysis /Queries relating to Works & Forest cont.
Data Analysis /Queries relating to Works & Forest
Data Analysis /Queries relating to Account Current
Queries relating to Book Section and Civil Accounts
Day-6
Queries relating to Finance Accounts & Appropriation Accounts
Importing and sampling in IDEA and Evaluation
DAYS
Day-1
Day-2
Day-3
Day-4
10.
CAAT – SQL ;
(5 Working Days)
DAYS
Day-1
Day-2
Day-3
Day-4
Day-5
11.
DAYS
Day-1
Day-2
TOPICS
Introduction to RDBMS, System Concept, MY-SQL, ORACLE, MS-ACCESS,
Understanding tables, Relation between tables, constraints, Data Type, Syntax,
Expression
Computer Assisted Audit Technique, use of SQL, Data downloading
QUERY(Insert, Update, Select, Delete)
CLAUSES ( where, Like, Top, And & Or, Distinct, IN, Between, Order by, Group by,
Count, Having)
SQL – FUNCTIONS (Count, Max, Min, AVG, Sum, SQRT, Rand, Concat, Numeric
AND String)……..
SQL- FUNCTIONS Practice session……..
Sub Query
Query using JOINS ( Equi Joins, Outer Joins & Self Joins)
JOINS, Union, Intersection and Minus Query
SQL-Injection, Transaction Controls, Views
Valediction
Special Course on MS Office Excel
(4 Working Days)
TOPICS
Introduction to MS Excel-Familiarization with Tool Bar, Formula Bar, Status Bar,
Create/Save/Close/Open Workbook, Concept of Workbook/Worksheet/Cell and
Exercises
Making Long Text entry, Formatting cell, Auto Correct Option, Auto Complete
Option, Auto Calculate Features and Exercises
Day-3
Formula, Calculation and Functions and Exercises
Day-4
Chart and its manipulation and Exercises