क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
List of General Courses conducted / planned by the Institute
S.NO Title of Course
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Course on Corporate Governance & Analysis of Financial Statements
Course on New format of Finance Accounts and Checks exercised
in Preparation of Finance and Appropriation Accounts and Financial
Attestation Audit
Course on Auditing Standards and Regulations on Audit & Accounts
order 2007
Course on Internal Control Evaluation Manual
Course on Maintenance & Implementation of Rosters. Preparation
and Conduct of DPC Meetings. Preparation of Panels. Writing and
Maintenance of APARs
Course on Administrative Vigilance and Disciplinary Proceedings
Course on Accounts in PRI’S and ULB’S
Course on Government Accounting
Course on Statistical Sampling in Audit
Course on Audit of Value Added Tax
Course on Audit of Public Works Department, Forest Department &
Environment Audit
Course on Fraud Examination
Course on Audit of Tenders and Contracts
Course on Inventory Management
Course on Report Drafting on Key Documentation
Course on Performance Auditing and thematic audit and
Department centric/ CCO based audit.
Course on Accounting Standards with Exposure to IFRS
Course on Auditing of Public Private Partnership
Course on Treasury Inspection
Course on Training of Trainers
Duration
in Days
04
05
05
05
05
06
04
05
04
05
06
03
05
03
03
05
05
04
05
03
1
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
Course Contents General Courses
1.
Course on Corporate Governance & Analysis of Financial Statements
Working Days
04
Session
Day 1
I & II
III&IV
Day 2
I&II
III&IV
Day 3
I&II
III& IV
Day 4
I&II
III
IV
Topics
Inauguration of the course
Ice-breaking Session
Entry Behavior Test
Introductory Framework. Evolution
Developments in the Concept of Corporate Governance at the
International level and in India.
Elements of good Corporate Governance,
Factors influencing quality of Corporate Governance Salient
features of Corporate Governance requirements under the listing
Agreement
Corporate Governance Report and other distinct Governance
practices
Corporate Governance and Corporate Social Responsibility
.Role of Institute of Company Secretaries of India in Promoting
Good Corporate Governance Nature, objective and types of
Financial Statements.
Form and content of balance sheet
Form and content of income Statement
Financial Statements Analysis
Types of Financial Statements Analysis
Devices of Financial Statements Analysis
Awareness to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
2
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
2.
Course on New format of Finance Accounts and Checks exercised in Preparation
of Finance and Appropriation Accounts and Financial Attestation Audit Manual
Working Days
Day 1
05
Session
I&II
III&IV
Day 2
I&II
III&IV
Day 3
Day 4
I&II
III& IV
I&II
III& IV
Day 5
I&II
III & IV
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Introductory to Finance and Appropriation Accounts.
Preparation of Finance Accounts – detailed statements.
Preparation of Appropriation Accounts
Summarized statements Finance Accounts.
Reconciliation of Finance and Appropriation Accounts,
Group exercise on Reconciliation of Finance Accounts and
Appropriation Accounts
Audit and Certification of Finance and Appropriation Accounts
Concepts and overview of Financial Attest Audit Manual ,
Financial Audit of different types of entities
Accounting standards issued by the Institute of Chartered
Accountants of India and disclosure requirements
Audit Planning and Field Audit Programme, Audit Objective
and Audit Approaches.
Principles of reporting and drafting of report relating to
Financial Attestation Audit.
Ethics & Values
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
3
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
3.
Course on Auditing Standards and Regulations on Audit & Accounts order 2007
Working Days
Day 1
Day 2
Day 3
Day 4
Session
I & II
III & IV
I & II
III & IV
I & II
III & IV
I & II
III & IV
Day 5
I & II
III & IV
05
Topics
Inauguration of the Course
Ice-breaking Session
Entry Behaviour Test
Introduction to Auditing Standards. Audit Mandate
Basic Postulates.
General Standards in Government Auditing
Field Standards in Government Auditing
Reporting Standards.
Section 23 of CAG’s (DPC) Act-1971: Introduction to Regulations
on Audit & Accounts 2007, Scope & extent of Audit. Financial audit
Compliance Audit: Performance Audit: Audit of Bodies other than
Govt. establishment & companies
Audit of Government Companies. Role of CAG in Audit of PRIs &
ULBs. Audit in IT environment, Audit Evidence
Conduct of Audit. Audit notes & Inspection Reports, Audit Reports
Ethics & Values
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
4
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
4.
Course on Internal Control Evaluation Manual
Working Days
05
Session
Day 1
I & II
Day 2
III & IV
Components of Internal Control, control environment, risk
assessment, control activities, information and communication,
monitoring.
I & II
Roles and responsibilities of personnel in an organization for
internal control in a system. Internal auditing-objectivity,
activity and risks.
Role of Internal Auditors
Attribute standards,

Performance standards.
Engagement planning, in\improvement of risk management,
communication of results to management. Discussion on
examples relating to fulfilling accountability obligations and
connected control activities.
Discussion on examples relating to fulfilling accountability
obligations and connected control activities.
Reporting and follow-up. Communicating audit messages,
feedback from clients / stakeholders relationship between
legislative committees
Internal Audit. Internal Quality assurance review/Peer review
III & IV
Day 3
I & II
III & IV
Day 4
I & II
III & IV
Day 5
Topic
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Internal Controls- Definition, Responsibility of an organization in
respect of setting up and maintenance of an Internal Control
system- Achievement of objective-Limitations on Internal
Control effectiveness.
I & II
III
IV
AQMF-Vision, Mission, Core Values and Auditing Standards.
Strategic Direction and Planning Portfolio and Risk Management
Resourcing Building. Performance Management and Appraisal.
Personnel Welfare and Benefits.
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
5
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
5.
Course on Maintenance & Implementation of Rosters. Preparation and Conduct
of DPC Meetings. Preparation of Panels. Writing and Maintenance of APARs
Working Days
Session
Day 1
I & II
III, IV
Day 2
I & II
III & IV
Day 3
I & II
III & IV
Day 4
Day 5
I & II
III & IV
I & II
III &IV
05
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Maintenance of Rosters and its implementation(Theoretical)
Concept of reservation in Govt . Service, Writing of APARs,
Importance of APARs, Contents and manner of writing of APARs,
Mention of warnings / reprimands in APARs. Communication of
adverse entries
Maintenance of Rosters (Practical)
Preparation and conduct of DPC meetings, Guidelines for DPCs,
Function of DPCs, Composition of DPCs, Frequency of DPC
meetings, Evaluation of Confidential Reports.
Determination and calculation of vacancies and crucial date
for determining eligibility, Procedure to be followed by DPC in
regard to retired employees, Implementation of the
recommendations of DPC
Guidelines for preparing extended panel in the case of
promotions, Validity of a panel, Review of panels, Security of
official information and documents.
Introduction to Right To Information( Act) 2005
Introduction to CCS (Conduct) Rules 1964
Gender Sensitization
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
6
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
6.
Course on Administrative Vigilance and Disciplinary Proceedings
Working Days
Session
Day 1
I & II
III & IV
Day 2
I & II
III & IV
Day 3
I & II
III & IV
Day 4
I & II
III & IV
I & II
Day 5
III & IV
Day 6
I & II
III & IV
06
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Role of Government servants in handling public money and in
dealing with public, Sensitive positions Need for vigilance,
Vigilance compared to discipline and control.
An overview of vigilance measures, Role of Departmental
Vigilance Officers, Central Vigilance Organization, and Central
Bureau of Investigation.
Constitutional provisions on status and tenure of government
servants, Provisions of Administrative law including Fundamental
Rules (17 and 17A), Principles of Natural Justice.
Provisions of Conduct Rules and Central Civil Services (CCA) Rules
relating to misconduct, important provisions of Vigilance Manual,
Misconduct liable to disciplinary proceedings and punishment.
Suspension, procedure and entitlements during suspension.
Guidelines for disciplinary and appointing authorities
Reference to UPSC and reference to Central Vigilance Commission
in disciplinary and vigilance cases.
Procedure for imposing penalties. Minor penalties, Major penalties
without an inquiry under Article 311 (2) of Constitution and major
penalties with protection of inquiry under Article 311(2) of
Constitution.
Disciplinary proceedings, Departmental Inquiries Act, Instructions
for Inquiry Officer, Instructions for Presenting Officer. Double
jeopardy – Parallel departmental action.
Appeals, Revisions, Review, Appeal to the CAG of India, Appeal to
the President of India.
Role of Central Administrative Tribunals and higher courts in
vigilance cases, Stays and application for removal of stay. Typical
cases to be presented by participants Group discussion on cases.
Overview to Right to Information Act 2005
Historical background of Right to Information in different countries
Evolution of Right to Information Act in India
Procedure for obtaining instructions regarding documents in
possession of IA&AD offices. Guidelines for providing technical
assistance by the Audit Personnel to the Investigating Authorities
Introduction to International Standards of Supreme Audit Institutions
(ISSAI)
Exit Test
Summing up and valediction
7
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
7.
Course on Accounts in PRI’S and ULB’S
Working Days
04
Session
Day 1
I & II
III &IV
Day 2
I to IV
Day 3
I to IV
Day 4
I & II
III & IV
8.
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Panchayat Raj-Background and concept under article 243 of the
constitution of India and 73rd &74rth Amendment Act.
Eleventh Finance Commission recommendation .Budget
formulation.
Punchayati Raj Institutions Working/Functions and accounting
practices..
Role of CAG and mandate of CAG for audit and its scope under
DPC Act,1971.
Non Governmental Organization in PRI’s
Gender Sensitization in PRI’s.
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
Course on Government Accounting
Working Days
05
Session
Day 1
I & II
III&IV
Day 2
Day 3
Day 4
I & II
Classification and Forms of Government Accounts Compilation of
Accounts
III &IV
I&II
III&IV
I&II
Transfer Entries, Debt, Deposit and Remittance Heads
Finance Accounts
Appropriation Accounts
Personal deposits accounts. Personal ledger accounts. Types
there of
Rules and Regulations of Deposit Transactions. Bearing Interest &
Non-bearing Interest-Lapse of Deposits
Inter State Settlement Account with PAO’s, AG’S and other
agencies. Wrong posting. Suspence Heads. Adverse Balances in
Public Account.
Introductory. State Plan / Block Grants Accountal of Grants-in-aid
/ Loans
III&IV
Day 5
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Introduction to Government Accounts
Duties and Powers of the Comptroller and Auditor General of India
I&II
8
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
III & IV
9.
Course on Statistical Sampling in Audit
Working Days
04
Session
Day 1
I & II
III
IV
Day2
Review of present system and introduction of Accrual basis
accounting system
Introduction to International Standards of Supreme Audit
Institutions (ISSAI) & Summing up and valediction
Exit Test
Summing up and valediction
I
II
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Descriptive Statistics:
1. What is data? (Qualitative vs. Quantitative data):
2. What is an Attribute?
3. Frequency distribution of data.
4.Concept of random variable.
1.Measure of Central Tendency (Mean , Median and Mode):
Concept, measure & applicability
2. Measure of Dispersion (Range, Standard Deviation &
Coefficient of variation): Concept, measure & applicability
Practical:
Using Excel/IDEA package demonstrate different statistics using
live data and interpret the statistics to draw conclusions about the
distribution of the data..
Statistical Sampling:
1.What is Statistical Sampling?
2.How it is different from judgmental and convenience sampling?
3.Advantages of statistical sampling.
4. What is a Random Number Table? Its relevance in statistical
sampling and concept of sampling frame.
Statistical Sampling (contd.):
1.Stratification in sampling
2.Cluster Sampling.
3. Stratification vs. Cluster Sampling
4.Advantages of stratification.
5.Estimation formulae under stratification.
6. Demonstrate with examples.
Practical:1) Problems on selection of samples and evaluation of
few characters of interest using SRSWR, SRSWOR, Systematic, PPS,
and PPS-systematic design.
9
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
Course on Statistical Sampling in Audit (Continued…)
Day 2
Session
III
IV
Day 3
I & II
III
IV
Topics
1.Different techniques of statistical sampling:
Simple Random Sampling (SRS), Systematic Random Sampling:
concepts, definition and applicability.
2.Methodology of drawing samples using SRS & Systematic (both
Linear Systematic and Circular Systematic) using a) Random
Number Table & b) Using IDEA package.
3. Estimation formulae for estimation of population average, total
and proportion of an attribute and corresponding estimation of
standard errors:
(Only the formulae to be stated, without proof)
4. Demonstration with various examples is very important.
Statistical Sampling (contd.):
1.Probability Proportional to Size (PPS) sampling: concept,
definition & applicability
2. Different techniques of drawing samples for
PPS design (Cumulative Total method, Prof. Lahiri’s method of
drawing samples).
3. PPS-Systematic sampling & its method of drawing samples.
4. Demonstration may be given with examples
5. Estimation formulae for estimation of population average, total
and corresponding estimation of standard errors & concept of
multiplier in sampling.
(Only the formulae to be stated without proof)
Practical:
1) Selection of samples under a two-stage stratified design from a
given set of data and estimation of two characteristics of the
population from the selected sample.
1. Probability Proportional to Size (PPS) sampling with particular
reference to two-stage sampling: Concepts & applicability.
2. Estimation formulae using two-stage design –
(a)
1st stage as PPSWR and the 2nd Stage as SRSWOR.
(b)
SRSWOR in both the stages.
Audit Sampling:
1. What is Statistical Audit Sampling
2. Its advantages in audit
3. The risk of statistical sampling
4. Attribute vs. Variable Sampling
10
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
Course on Statistical Sampling in Audit (Concluded)
Day 4
Session
I
II
III
&
IV
10.
Topics
1. Attribute sampling plan, determination of optimum sample
size along with concepts of confidence level, precision &
population deviation rate.
2. Variable Sampling plan determination of optimum sample size
along with concepts of confidence level, precision & population
standard deviation.
3.Unstratified Mean Per Unit.
4.Stratified Mean Per Unit.
Risk assessment & sampling in audit
1.Risk based analysis & the risk model in audit.
2.Risk perception as input to statistical sampling
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
Course on Audit of Value Added Tax
Working Days
05
Day 1
Session
I & II
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Learning on VAT
Tax Structure in India
Day 2
III&IV
I & II
Value Added Tax-International Experience
Day 3
III &IV
I to IV
Day 4
I & II
Day 5
III & IV
I & II
Case Studies on Frauds in VAT
System of Taxation Ethics & Values
III & IV
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
Indirect Tax Structure in India Need for rationalization
Design of Value Added Tax
Structure for a Major State
Audit of Receipt under Value Added Tax of a Major State
11
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
11.
Course on Audit of Public Works Department, Forest Department & Environment
Audit
Working Days
Day 1
Session
I & II
III &IV
Day 2
I & II
III &IV
Day 3
Day 4
I & II
Initial Accounts kept in Public Works Department. Various registers
maintained in the Department. Functions of DA
Internal control in Public Works and Projects, Procedure for
conducting local audit of the Public Works Department.
Scrutiny of various records Audit of records relating to construction
of building. Audit of Stores and Stock
Main features of Indian Forest Act 1927
Conducting detailed analysis of major works, while conducting the
audit of PWD
I & II
Maintenance aspect of road works. Maintenance during and after
construction
Audit of records regarding Construction of roads. Understanding
structural aspect of the roads.
Audit of records regarding construction of irrigation tanks
Structural aspect of the irrigation dam. Department.
Define contract. Types contracts etc. Audit of contract.
Procedure for Acquisition of land for Public Works.
Environmental Auditing (EA) and Sustainable Development –
Application of INTOSAI Auditing standards and INTOSAI Auditing
guidelines on EA and Sustainable Development.How EA differs from
other Audits - Performance Audit, Regularity Audit (Financial Audit
and Compliance Audit)
Introduction to International Standards of Supreme Audit Institutions
(ISSAI)
Exit Test
Summing up and valediction
I & II
III& IV
Day 6
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Introduction to Public Works Department. Functionaries in PWD
Organizational Set Up.
III & IV
III & IV
Day 5
06
I & II
III & IV
12
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
12.
Course on Fraud Examination
Working Days
03
Day
Day 1
Session
I & II
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Basic concepts of Fraud and Corruption. Responsibilities for
prevention of Fraud and Corruption.
Day 2
III&IV
I & II
III &IV
Day 3
I&II
Understanding Fraud and Corruption. Fraud Detection Techniques.
ASOSAI Guidelines for dealing with audit of Fraud and Corruption
Overview, learning objective, Internal Control System, Control
procedure, Assessment and Evaluation of Internal Control System.
Understanding Risk and risk assessment, risk measurement, use of
sampling
Overview, Learning objective, Role and responsibilities of
management and audit in prevention and detection of fraud,
understanding general and field standards in relation to planning of
fraud related audit
Introduction to International Standards of Supreme Audit Institutions
(ISSAI)
Exit Test
Summing up and valediction
III & IV
13
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
13.
Course on Audit of Tenders and Contracts
Working Days
Day 1
Session
I & II
III & IV
Day 2
I & II
III & IV
Day 3
I & II
III & IV
Day 4
I & II
III & IV
Day 5
I & II
III & IV
05
Topics
Inauguration of the course Ice-breaking Session
Entry Behaviour Test
Mandate for audit of contracts as per Art.149 of constitution and
provision of DPC (Act) 1971 and CAG regulations.
General principles governing audit of contracts. Definition of
contract under Indian contract Act 1872. Basic concepts and
legal requirements of contract.
Essentials of contract agreement. Kinds of contract. Contractstypes and nature, forms to be used. Guidelines for audit of
contracts Audit of tender documents. Preparation of NIT, sale of
tenders , publicity of tenders, receipt of tenders, single tender:
negotiations, acceptance of tenders.
Audit of pre-requisite earnest money/security deposit-Rate/bank
guarantee/fixed deposit receipts: Refund inadequacies in
contracts for procurement to locate poor tendering ,poor
preparation of NIT, pre-disposition, one sided
contract , unfair
conditions, poor follow up of obligations Poor quality of inspection
:Delayed payments etc. delivery points-arrangements for
freight/carriage.
Audit of performance of contracts. Payments released (Running
A/C).Final payments, time schedule of payment of bill, inspection
clause/arrangements for supply contracts/works contracts, forms
to be used.
Works contracts. Inspection of works by S.E./ C.E/ Sr. Architect /
Advance payments Secured advances /Mobilization advance
against plant & machinery to contractors. Site order book.
Extra substituted & deviated items of work. Deviationregularization / extension of time & compensation for delay.
Payment of sub-standard work Interpretation of contract clause.
Fair wage contract, labour regulation . Rules for enlistment of
contractor. Procedure in case of accident of contract labour and
work charged staff.
Arbitration and litigation. Role of arbitrators, engagement of
lawyers. Acceptance of award
setting aside of award
Payment of award money, period of limitation, justification of
courts.
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
14
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
14.
Course on Inventory Management
Working Days
03
Day 1
Session
I & II
Day 2
III & IV
I & II
III & IV
Day 3
I & II
III & IV
15.
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Mandate for Audit of Accounts of Stores/Material Management
and overview.
Forecasting, Planning & Budgeting
Inventory Control-ABC analysis-Minimum, Maximum stockRecorder level, inventory carrying costs-economic Ordering
Quantity
Inventory Control-ABC analysis-Minimum, Maximum stockRecorder level, inventory carrying costs-economic Ordering
Quantity Tender ethics-art of negotiation-legal issues in material
management.
Supplier selection procedure and vendor rating applicable to
both domestic and global tenders.
Supply Chain Management and customer orientation.
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
Course on Report Drafting on Key Documentation
Working Days
03
Session
Day 1
I &II
III & IV
Day 2
I
II
III
IV
Day 3
I
II
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Reporting Standards ,Objective, contents and structure of Audit
Memos and Audit Inspection Reports
Exercises on Drafting of Draft Audit Paras
Groups to be formed & participants told about the workshop
exercises,
Material to be distributed amongst the groups.
Audit Memos, Draft Paras be attempted by each group
Inter group discussion (within same discipline) and presentation of
the Proposed Draft Paras.
Distribution of processed Draft Para. by Audit Office Framing of
comments- Distribution of comments received from Headquarters
office.
Ethics & Values
15
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
III & IV
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
16.
Course on Performance Auditing and thematic audit and Department centric/
CCO based audit.
Working Days
Day 1
Session
I & II
III & IV
Day 2
I & II
III & IV
Day 3
I & II
III & IV
Day 4
I & II
III & IV
Day 5
I & II
III & IV
05
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Outlining the learning process, training techniques to be
followed. Change in approach.
What was the earlier method? What is the new one?
Strategic planning & selection of subjects for performance audit.
Principles & procedures.
Risk assessment. Hands-on exercise on risk assessment
Understanding the entity. Concept & hands-on exercises.
Understanding performance audit implementation plan: Steps in
planning. Structure of performance audit implementation
guidelines. Exercise/ Group Discussion.
Setting audit objectives & Understanding issue analysis.
Exercise/ Group Discussion
Hands-on exercises in setting audit objectives & issue analysis.
Criteria: the concepts & sources.
Hands-on exercises in setting criteria Exercise / Group
discussion. Concept of study design matrix.Exercise / Group
Discussion.
Participants will be exposed Evidence Reporting Process and
documentation
Evidence: types & sources.Exercise / Group Discussion
Preparation of audit test programme, evidence-gathering,
analysis & documentation.
Developing audit conclusions from audit findings and
observations Exercise / Group Discussion Hands-on exercises
on developing audit conclusions
Statistical Sampling Exercise/ Group Discussion
Using Information Systems in Performance Audit
Ethics & Values
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
16
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
17.
Course on Accounting Standards with Exposure to IFRS
Working Days
Session
Day
I & II
1
III & IV
Day 2
I & II
05
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
CAG’S DPC Act 1971. Audit Mandate for PSUs
AS-I Disclosure of Accounting Policies,AS-2 Valuation of
Inventories,AS-4 Contingencies and Events Occurring After the
Balance Sheet Date
AS-6 Depreciation Accounting, AS-10 Accounting for Fixed
Assets,
Case Studies/Exercises.
III & IV
Day 3
I & II
III & IV
AS-5 Net Profit or Loss for the Period, Prior Period Items and
Changes in Accounting Policies,
AS-9 Revenue Recognition
AS-12 Accounting for Government Grants, AS-13 Accounting for
Investments, Case Studies AS-15 Accounting for Retirement
Benefits in the Financial Statement of Employees, AS-16
Borrowing Costs, , Case studies/Exercises
AS-20 Earnings Per Share, AS-21 Consolidated Financial
Statements, AS-22 Accounting for Taxes on Income,
Case studies/Exercises
Day 4
Day 5
I & II
AS-24 Discontinuing Operations, AS-25 Interim Financial
Reporting Case studies/Exercises AS-26 Intangible Assets, AS-28
Impairment of Assets Case studies/Exercises
III & IV
Introduction about International Accounting Standards Board
and structure of IFRS
I & II
Role of frame work and objective of Financial Standards and
underlying of assumption
III & IV
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
17
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
18.
Course on Auditing of Public Private Partnership in Infrastructure Projects
Working Days
Day 1
Day 2
Session
I & II
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Public Private Partnership(PPP): An overview
Types of PPP. objectives of PPPs. PPP audit in different
(infrastructure) sectors.
III & IV
Institutional arrangements for appraisal and approval of PPP
projects: Procedure for formulation and appraisal. Final support
to projects in infrastructure, MCA, institutional arrangements in
State Govts.
Scope and objectives of PPP Audit. Types of documents to be
audited. Project formulation and approval.
Contracts/Concession Agreement. Documents available with
Public Sector Partner. Accessing the documents and records of
the Private Sector Partner. When should a PPP Project to be
subjected to Public Audit.
Mandate of PPP Audit and Accessibility to records. Intl. Auditing
standards and Guidelines. State risks, SAI risks. PPP Audit and
Performance Audit Guidelines
Identifying and sharing risks. Audit Planning and selection of PPP
projects for Audit-Collection of data, selection of projects, Audit
Plan, External Experts.
Auditing process and criteria. Process flow, Audit of Projects: A
sequential approach. Audit of concessions, Risk Allocation,
Viability Gap Funding, Audit of construction of the project. Value
of money evaluation
Ethics & values
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
I & II
III & IV
Day 3
I &II
III & IV
Day 4
04
I & II
III &IV
18
क्षेत्रीय प्रशिक्षण संस्थान, जम्मू
19.
Course on Treasury Inspection
Working Days
Session
I & II
Day 1
Day 2
Day 3
III &IV
I &II
III &IV
I &II
III &IV
Day 4
I &II
III &IV
Day 5
I & II
III &IV
20.
05
Topics
Inauguration of the course
Ice-breaking Session
Entry Behaviour Test
Overview of Functioning of Treasury
Role of Treasury in budgetary control of the State
Internal controls and Registers in Treasury
Role Play relating to Internal Controls
Planning a Treasury Inspection and Areas of Focus
Conducting Treasury Inspection
Reporting the results of inspection and discussion of common
irregularities at treasuries
Case Study
Introduction to Gender Sensitization and Gender concerns in
Human development
Introduction to International Standards of Supreme Audit
Institutions (ISSAI)
Exit Test
Summing up and valediction
Course on Training for Trainers
Working days
Day
Day 1
Day 2
Day 3
Session
I & II
III & IV
I & II
III & IV
I & II
III & IV
03
Topic
Inauguration of the course
Introduction to ‘Training’
Systematic approach to Training
Trainers Skill
Training Methodology
Presentation Skills
(a) Communication
(b) Motivation
Introduction to International Standards of Supreme Audit
Institutions( ISSAI)
Summing up & Valedictory.
19