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Course Announcement for Non-EDP

Courses

1

Annexure 1Announcement of training programme

1. Course Title: Financial Rules and Financial Management (Auditors/Accountants to Sr. AOs)2. Date: 17.04.2018 to 20.04.20183. Duration: 4 days4. Location: Regional Training Institute, Mumbai5. Programme Background: The training programme is being conducted based on requirements of

user offices.6. Learning Objectives

I) Participants will be able to get an over view of Financial rules Government Accounting Budgeting Financial Control Financial Management Capital budgeting

II) Programme Content and Structure Financial Control in government Government accounts Constitutional provisions with reference to financial management Role of Finance Commission Budgeting Types of budgeting FRBM Act Finance Act Appropriation and re-appropriation Tax and Non-Tax receipts. GFRs Delegation of Financial Powers Parliamentary financial Control External borrowings Balance of Payments and Foreign Exchange Reserves Budgeting and Financial Management in PSUs Introduction to Capital budgeting

III) Methodology: Lectures and Presentations, exercise, case studiesIV) Target ParticipantsAuditors/Accountants to Sr. AOs may be nominated for the course. Additional Information

i. Faculty: The faculty will be drawn from own personnel and from outside Subject matter expert persons.

ii. Feedback on previous Course: The course was rated nine on a scale of zero to ten by the participants.

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Annexure 1 Announcement of training programme

1. Course Title: Certification Audit of Accounts including Financial Audit of Autonomous Bodies (Auditors to Sr. AOs)

2. Date: 24.04.2018 to 27.04.2018

3. Duration: 4 days

4. Location: Regional Training Institute, Mumbai

5. Programme Background: The training programme is being conducted based on requisition by User offices of RTI, Mumbai.

6. Learning Objectives I) Participants will be able to gain awareness of features of Audit of Autonomous bodies and

tools for certification audit.

II) Programme Content and Structure

• Mandate, scope and procedure for CAG Audit of Autonomous Bodies

• Salient features of Regulations on Audit & Accounts 2007 on Audit of Autonomous Bodies

• Salient features of Uniform format of account/Format of SARs • Introduction to Accounting Standards of greater relevance to Audit of Autonomous Bodies

III) Methodology: Lectures, presentations, case studies and discussions

V) Target Participants Auditors to Sr. AOs engaged in or proposed to be deputed for work relating to Audit of Autonomous bodies or certification of accounts

Additional Information i. Faculty: The faculty will be drawn from Group A and B officers from the department and

outside experts.

ii. Feedback on previous Course: The course was rated nine (2017-18) on a scale of zero to ten by the participants.

3

Annexure 1

Announcement of training programme

1. Course Title: Introduction to e-procurement (GeM and CPPP) and e-tendering (CPPP) (Auditors/Accountants to Sr. AOs)

2. Date: On 02.05.2018

3. Duration: 1 day


5. Programme Background: The training is being conducted as per the decision of Regional Advisory Committee and training requirements of User offices of RTI, Mumbai.

6. I) Learning Objectives

Participants will be able to get an overview of the provisions in GFR 2017 relating to GeM and CPPP and e-tendering (CPPP)


Salient features of GFR 2017 regarding procurement through GeM Salient features of GeM in its latest version Creation of users – Primary, Secondary, requirements for creation of users, user roles, action

on transfer of primary/secondary users The GeM Dashboard, searching for products in GeM Options for buying available on GeM – Direct Purchase, Bidding, Reverse Auction,

Monetary limits for deciding upon the mode of buying Procedures and timelines for procurement in GeM using the Direct Purchase, Bidding and

Reverse Auction modes, timelines for various stages viz. generation of PO, delivery, issue of CRAC and payment

CPPP (Procurement & e-tendering) Other important points

III) Methodology: Lectures, Presentations, Interactive session

IV) Target Participants

Auditors to Sr. AOs engaged in or proposed to be deputed for work relating to procurement

Additional Information

Faculty: The faculty will be from the subject matter expert persons.

Feedback on previous Course: The one day training is being conducted for the first time.

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Annexure 1


1. Course Title: Local Language training (Marathi) Level I

2. Date: 07.05.2018 to 11.05.2018

3. Duration: 5 days


5. Programme Background: The training programme is being conducted based on requirement received from Office of the PAG (Audit)-I, Maharashtra, Mumbai.


Participants will be able to develop local language skills by learning alphabet, reading, basic grammar, vocabulary and sentence construction


Learning of alphabet and basic vocabulary Simple reading Basic grammar Sentence construction Understanding Writing Essay, writing story

III) Methodology: Exercises, interactive sessions, teaching.

IV)Target Participants

Newly recruited Auditors who need to be imparted basic knowledge of Marathi may be nominated for the course.


Faculty: The faculty will be drawn from language teacher.

Feedback on previous Course: The course was rated nine on a scale of zero to ten by the participants.

5

Annexure 1


1. Course Title: Local Language training (Marathi) Level I

2. Date: 21.05.2018 to 25.05.2018

3. Duration: 5 days




Participants will be able to develop local language skills by learning alphabet, reading, basic grammar, vocabulary and sentence construction


Learning of alphabet and basic vocabulary Simple reading Basic grammar Sentence construction Understanding Writing Essay, writing story

III) Methodology: Exercises, interactive sessions, teaching.


New recruited Auditors who need to be imparted basic knowledge of Marathi may be nominated for the course.


Faculty: The faculty will be drawn from language teacher and core faculty.


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Annexure 1


1. Course Title: Right to Information Act (Auditors/Accountants to Sr. AOs, Sr. PS/PS/Steno)

2. Date: 29.05.2018 to 30.05.2018

3. Duration: 2 days


5. Programme Background: The training programme is being conducted based on requirements of user offices.


Participants will be able to get an over view of the provisions of the Right to Information Act.


History of the Act Highlights of the Act Important sections of the Act Communication Policy of IA & AD PIOs role in disposal of requests with reference to the information and appeals Processing of RTI applications with case study Appellate structure

III) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies.


Auditors/Accountants to Sr. AOs and above may be nominated for the course.


Faculty: The faculty will be drawn from Group A and B officers of the department and outside subject matter experts.


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Annexure 1 Announcement of training programme

1. Course Title: All India Seminar on General Purpose-Financial Reporting (IPSAS) 2. Date: 05.06.2018 to 07.06.2018

3. Duration: : 3 days


5. Programme Background: The training programme is being conducted as it is a knowledge centre topic of RTI, Mumbai.

6. Learning Objectives Participants will be able to get an overview of

• Evolution of Accounting Standards • IPSAS • Cash basis IPSAS-Financial Reporting • Important IPSAS, concepts therein and contents thereof• Comparing IPSAS with IFRS/ Indian Accounting Standards • Audit based on IPSAS. • Pronouncements of GASAB.

II) Programme Content and Structure •Session on Evolution of Accounting Standards •Overview of IPSAS •Session on Cash basis IPSAS-Financial Reporting under the Cash basis of accounting•Important IPSAS, concepts therein and contents thereof•Session on Comparing IPSAS with IFRS/ Indian Accounting Standards •Case Study regarding examples of audit based on IPSAS •Session on Overview of pronouncements of GASAB.



Group A and Supervisors to Sr. AOs officers may be nominated for the course.

Additional Information i. Faculty: The faculty will be drawn from Group A & B officers from the department and

outside experts.


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Annexure 1


1. Course Title: Audit of Works Expenditure, Contracts & Projects (Auditors to Sr. AOs)

2. Date: 11.06.2018 to 15.06.2018

3. Duration: 5 days




Participants will be able to get an over view of the following. Public Works Accounts Audit of projects Audit of major works Physical verification of works Audit of stores and stock Tendering and works expenditure Legal aspects Types of contracts Capital budgeting for project evaluation Project planning and execution control


General outline of Public Works system of accounts Analysis of major works Audit of projects Audit of constructions Physical verification of works Audit of stores and stock Tendering and works expenditure Case studies on works audit Relevant part of law of contracts Case laws on court awards and arbitration Foreign contracts, Modern concepts of contracting, New areas of contracting, Management

contracts, leasing, service contracts, BOT, BOO, BLO, ROT, ROOT and BOLT-concepts and case studies, Turnkey contracts

Capital budgeting for Project Financial evaluation, Case study. Introduction to project management concept stages in project execution, project monitoring,

(CPM, PERT)



Auditors to Sr. AOs may be nominated for the course.

Additional Information9

Faculty: The faculty will be drawn from Group A and B officers from the department and outside subject matter experts.


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Annexure 1


1. Course Title: Intensive Training on GST (Auditors/Accountants to Sr. AOs)

2. Date: 19.06.2018 to 21.06.2018

3. Duration: 3 days




Participants will be able to appreciate the changes of relevance on account of the Goods and Service Tax regime


Overview of CGST, SGST and GST (Compensation to States) Acts Meaning & Scope of Supply of Goods & Service Overview of IGST Act, place of supply of Goods and Services under IGST Act Time & Valuation of supply of goods & service Demand and recovery of GST thereon, Levy

and Exemption from GST Input tax credit (ITC); Input Service Distributor (ISD); Cross-utilization of IGST & funds

transfer Electronic commerce and Job work Audit, Assessment, Refunds, Inspection, Search, Seizure and Arrest Filing of returns, matching of input tax credit Front-end business processes on GSTN Impact on accounts of GST

III) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies


Auditors/Accountants to Sr. AOs may be nominated for the course.


Faculty: The faculty will be drawn from resource pool comprising of Group A and B officers from the department and outside experts.


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Annexure 1


1. Course Title: Training Programme on Planning, conducting and reporting of Compliance Audit as per new Compliance Auditing Guidelines, 2016 (Auditors/Acctts. to Sr. AOs)

2. Date: 03.07.2018 to 05.07.2018

3. Duration: 3 days




Participants will be able to get an overview of the new Compliance Auditing Guidelines 2016


Introduction to Compliance Auditing Guidelines and its general layout of the guidelines. Preparation of Annual Compliance Audit Plan Risk Profiling of the Apex Auditable Entities/Audit Units Planning Compliance Audits Compliance Audit Design Matrix Conducting Compliance Audit Evidence Gathering; Evaluation of evidence; Forming conclusions Reporting Compliance Audits – Inspection Reports, Departmental Appreciation Note,

Compliance Audit Report Follow-up of the Inspection Report and Compliance Audit Report



The Sr.AOs/AOs/AAOs/Sr. Auditors/Auditors engaged in Civil Audit, Commercial Audit, Railway Audit, Defence Audit and P&T Audit may be nominated for the course.


Faculty: The faculty will be drawn from resource pool comprising of Group A and B officers from the department.

Feedback on previous Course: The training is being conducted for the first time

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Annexure 1


1. Course Title: Training Programme on Financial Attest Audit Guidelines (Supervisors, AAOs to Sr. AOs)

2. Date: 09.07.2018 to 13.07.2018

3. Duration: 5 days




Participants will be able to get an over view of :

System of budget and accounts in government Preparation, Compilation and Certification Audit of Government Accounts Sampling and IDEA for sampling Financial Attest Audit Manual Financial Attest Audit Guidelines


Indian Financial System, Fiscal Policy, Legislative Control, Federal division of powers, Budget, Capital and Revenue accounts etc.

Budget, Annual Financial Statement, Financial Year Overview of Preparation and Compilation of Accounts Finance Accounts and Appropriation Accounts-Structure- points to be seen in audit, exercise Statistical Sampling and types- use of IDEA Introduction to FAAM, FAAG



Supervisors, AAOs to Sr. AOs engaged in Civil Audit Certification of state accounts & SFR and A&E offices may be nominated for the course.


Faculty: The training will be held subject to nomination of faculty by HQ/ user offices concerned. The faculty is intended to be drawn from serving and retired Group A and B officers from the department.


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Annexure 1


1. Course Title: Training Programme on Audit Evidence (Modular Training) (Auditors to Sr. AOs)

2. Date: 17.07.2018 to 19.07.2018

3. Duration: 3 days


5. Programme Background: The training programme on ‘Audit Evidence’ is being conducted as per the directions of Headquarters.


Participants will be able to Identify the ISSAIs on Audit Evidence and list out the attributes of good evidence as

evaluated by instructors. Explain evidence gathering techniques, identify the Strengths and weaknesses of each

technique explained through Case laws and Case studies and illustrations. Explain the importance of audit evidence in Financial Audit, state clearly the various

characteristics of audit evidence and identify the appropriate Audit Evidence for a given situation to the extent that the Case study and Exercises covers the audit evidence in Financial Audit as evaluated by the trainer.

Explain the importance of audit evidence in Performance Audit; state clearly the various characteristics of audit evidence and identify the appropriate audit evidence for a given situation, to the extent that the Case Studies and Exercises covers the audit evidence in performance audit as evaluated by the trainer.

Identify the ISSAI guidelines on evidence gathering process during compliance audit as explained through Case Studies.

Recall some important concepts and terms related to audit evidence and gathering techniques, and also identify the lessons learnt and challenges faced during the workshop.

Internal ControlsII) Programme Content and Structure

Basic Concepts Techniques of Evidence Gathering Key concepts on Audit Evidence in Financial Auditing Key concepts on Audit Evidence in Performance Auditing Key concepts on Audit Evidence in Compliance Auditing



Sr.AOs/AOs/AAOs/Supervisors/Sr. Auditors and Auditors may be nominated for the course.


Faculty: The faculty will be drawn from resource pool comprising of Group A and B officers from the department.Feedback on previous Course: The course was rated nine on a scale of zero to ten by the participants.

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Annexure 1


1. Course Title: Induction Training Programme for AAOs/AOs

2. Date: 24.07.2018 to 26.07.2018

3. Duration: 3 days


5. Programme Background: The Induction training programme for AAOs/AOs is being conducted on projected training requirements of User offices of RTI, Mumbai.


The training programme seeks to

Make the participants aware of the latest trends and developments in the department such as code of ethics, RTI Act

Improve the communication skills of the participants and help them acquire leadership and motivation skills so that they could be better equipped to handle challenges they encounter in the discharge of their official duties.


Introduction to Regulations on Audit & Accounts 2007 CCS ( Conduct ) Rules, CCS (CCA) Rules Overview of Government Accounting Rules Performance Auditing/Environmental Auditing IT Audit Financial Audit Audit of Fraud & Fraud Detection Techniques Code of Ethics for IA & AD Role assumption, Leadership and Motivation



The Sr.AOs/AOs/AAOs engaged in Civil Accounts, Civil Audit, Commercial Audit, Railway Audit, Defence Audit and P&T Audit may be nominated for the course.


Faculty: The faculty will be Management trainer and Group A and B officers from the department

Feedback on previous Course: The course was rated nine on a scale of zero to ten by the participants in 2015-16.

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Annexure 1


1. Course Title: Training Programme on Communication and Motivation (Supervisors, AAOs to Sr. AOs, Sr. PS/PS/Steno)

2. Date: 07.08.2018 to 09.08.2018

3. Duration: 3 days


5. Programme Background: The training programme on ‘Communication & Motivation is being conducted based on projected training requirements of user offices of RTI, Mumbai.


At the end of this training programme Participants will be able to Understand people’s motivation at work. Understand the relevant and proven laws of motivation and how they apply in work place. Understand Types of Motivation. Understand how job satisfaction can influence motivation and what can be done to enhance it. Understand leadership and motivation. Identify functions and procedures of communication in organization. Learn techniques to understand and overcome barriers to interpersonal communication. Develop listening skills. Share information and feedback constantly. The work etiquette and communication skills will significantly change the impact the

participants will have in any formal professional and social situation. The skills will help them to increase their poise and confidence.

Appreciate objectives, format and importance of APARII) Programme Content and Structure

Motivation-Concepts, Law of motivation, types of motivation-Attitudinal motivation, Incentive motivation, self-motivation, leadership and group dynamics in teamwork, concept of Team & Group.

Achievable expectation-World view of an individual, Motivating subordinates, efforts, keeping distance from subordinates, Interpersonal Relationship, counseling techniques.

Communication and Personality Development-Effective communication, Modes of communication, Body language, barriers to communication, Social etiquette & Emotional intelligence.

Corporate etiquette and grooming-Etiquette and social norms, presenting yourself, Developing your professional and personal image, managing different personality types, Rules of civility and decent behaviour at the work place. How will workplace etiquette get you ahead.

Provisions relating to APAR as a part of motivation to employees.III) Methodology: Lectures, Presentations, Interactive sessions, Role Play, Exercises and Case Studies


Supervisors, AAOs to Sr. AOs, Sr. PS/PS/Steno may be nominated for the course. 16


Faculty: The faculty will be drawn from resource pool comprising of eminent persons dealing with the subject matter, corporate trainers and Group A & B officers of the department.


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1. Course Title: All India Training Programme on Corporate Governance (Group A & B)

2. Date: 28.08.2018 to 30.08.2018

3. Duration: 3 days


5. Programme Background: The all India Training Programme on Corporate Governance is being conducted since it is part of our Knowledge Centre Topics.

6. Learning Objectives I) Participants will be able to

• Appreciate the legal framework and evolution of Corporate Governance.• Get an overview of Corporate Social Responsibility (CSR) • Gain awareness of the Principles and practices of corporate governance


• Discussion on recent audit reports and portion of annual report of companies, relating to corporate governance

• CSR provisions • Objectives, Philosophy, Purposes, Principles, Structures & process of Corporate Governance• Governance vs Management • Business ethics & Corporate Governance • Evolution of Corporate Governance framework in India • Role of regulatory authorities in corporate governance. • LODR, 2015 • DPE Guidelines • IRDA guidelines • Provisions in the Companies Act 2013, rules there under • Role of audit & management • Role of Board of Directors and Audit Committee • Disclosures, risk management, internal control and legal compliance • Discussion on governance practices • Global best practices • Latest developments• Other provisions & documents on Corporate Governance


IV) Target Participants The Group A officers, AAOs to Sr. AOs, Supervisors engaged in Commercial Audit may be nominated for the course.

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i. Faculty: The faculty will be drawn from resource pool comprising of Group A/B serving/ retired officers and outside experts ii. Feedback on previous Course: The course was rated nine (2017-18) on a scale of zero to ten by the participants.

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Annexure 1


1. Course Title: Statistical Sampling in Audit (Supervisors, AAOs to Sr. AOs)

2. Date: 04.09.2018 to 07.09.2018

3. Duration: 4 days


5. Programme Background: The training programme is being conducted based on projected training requirements of user offices of RTI, Mumbai.


The training programme seeks to create awareness of statistical techniques for application in sampling for Audit.


Introduction, Advantages and types of Statistical Sampling Use of Statistical Sampling in Audit, Risk assessment Introduction to statistics Determination of sample size, Estimation of population proportion Essential parameters for determination of Sample Size Types of sampling Statistical Sampling in IT Environment Scope of Statistical Sampling in Performance Audit , Central Audit, Voucher level Audit



Supervisors, AAOs to Sr. AOs engaged in Civil Audit, Commercial Audit, Railway Audit, Defence Audit and P&T Audit may be nominated for the course.


Faculty: The faculty will be Group A and B officers from the department and outside experts.


20

Annexure 1


1. Course Title: Training Programme on Goods and Service Tax (Auditors/Accountants to Sr.AOs)

2. Date: 24.09.2018 to 28.09.2018

3. Duration: 5 days


5. Programme Background: The training programme on Goods and Service Tax is being conducted based on requirements of user offices & bat the instance of Headquarters.




Overview of CGST, SGST and GST (Compensation to States) Acts E-Way Bill Meaning & Scope of Supply of Goods & Service Overview of IGST Act, place of Supply of Goods and Services under IGST Act Time & Valuation of Supply of Goods & Service Demand and recovery of GST thereon,

Levy and Exemption from GST Impact on Works Contracts Tax, High Sea Sale, customs and SAD, export, import, branch

transfer, sale in transit Registration, Business process; transitional provisions of GST Input tax credit (ITC); Input Service Distributor (ISD); Cross-utilization of IGST & funds

transfer Anti-Profiteering clause in GST Act and its implementation Electronic commerce and Job work; transitional provisions for job work Composition Scheme of GST GST and Centre State Financial Relations-Finance Commission, State Finance Commission

(for Local Bodies), GST Council, Impact of GST on Local Body Revenues Audit, Assessment, Refunds, Inspection, Search, Seizure and Arrest Filing of returns, matching of input tax credit Front-end business processes on GSTN Forms, returns under GST, Filing of returns, matching of Input Tax Credit(ITC) Impact on Accounts of GST



Personnel engaged in Revenue Audit wings auditing GST based transactions and accounts offices handling accounting of taxes may be nominated for the course.


Faculty: The faculty will be drawn from Group A/ B officers from the department and outside experts.

Feedback on previous Course: The course was rated nine on a scale of zero to ten by the participants.21

Annexure 1


1. Course Title: Conduct of DPC, Promotion Rosters and impact of Disciplinary Action (Auditors/Accountants to Sr. AOs. Sr. PS/PS/Steno)

2. Date: 03.10.2018 to 05.10.2018

3. Duration: 3 days


5. Programme Background: The training programme is being conducted based on projected training requirements of User offices of RTI, Mumbai.


The training programme seeks to educate participants about the various records and procedures in connection with promotions including preparation and operation of panels for promotion, procedures for reservations, a brief of rosters, MACP, disciplinary proceedings and unauthorized absence.


Annual Performance Appraisal Reports Post based rosters Recruitment rules Reservations and concessions Sealed cover procedure Departmental Promotion Committee (DPC) Preparation and operation of Panels for Promotion including preparation of Supplementary

Panel Method of promotion Backlog vacancies Reservation MACP, Disciplinary proceedings, unauthorized absence



Auditors/Accountants to Sr. AOs. Sr. PS/PS/Steno identified for working in Administration section and/or controlling offices may be nominated for the course.


Faculty: The faculty will be Group A and B officers from the department.

Feedback on previous Course: The course was rated eight on a scale of zero to ten by the participants.

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Annexure 1


1. Course Title: Local Language training (Marathi) Level II

2. Date: 08.10.2018 to 12.10.2018

3. Duration: 5 days




Participants will be able to develop local language skills as per the X (SSC) Syllabus and reading and understanding Government Resolutions (GRs), noting, letters etc


Marathi Lessons (X Syllabus) Marathi Poems (X Syllabus) Grammar related to the portion Introduction to Marathi official correspondence Reading and understanding Government Resolutions (GRs), noting, letters etc.

III) Methodology: Exercises.




Faculty: The faculty will be drawn from language teacher and retired officers.

Feedback on previous Course: The course is being conducted for the first time

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Annexure 1


1. Course Title: Training Programme on Development of Management Skills (Supervisors, AAOs to Sr. AOs)

2. Date: 22.10.2018 to 27.10.2018

3. Duration: 6 days


5. Programme Background: The training programme on ‘Development of Management Skills’ is being conducted as per the training requirements received from user offices of RTI, Mumbai.


The objective of this training programme is to enhance the general awareness and managerial skills at the level of Sr.AOs/AOs/AAOs. Participants will be able to

Understand the code of ethics for IA&AD. Appreciate how to develop strategies for change and growth. Learn ways of time management. Identify important functions and procedures of communication. Enhance the skills in Leadership and team building. Learn new skills on communicating with public and dealing with grievances


Personality Development & Professional Etiquette (Emotional Intelligence): Managing change, Personnel re-engineering, Knowing Self, Values & beliefs, Expectations and intentions, Goal Setting, Learning to Empower oneself

Communication: Communication Process & Barriers, Art of effective listening, Skills in Interpersonal communication, listening to the unsaid-Body language, giving & receiving feedback etc.

Yoga session Ethics & Values: Code of Ethics for the IA&AD

Leadership & Team Building: Concept process & formulation, Individual behaviour in a team, Characteristics of effective High performance team, Identify building blockages in team building, Characteristics of effective high performance team leader, Evaluation in term of achievement of team objective etc.

Time Management: Relevance of Time Management, Principles & guidelines, Analysis & Prioritization, Planning & goal setting, Concept of delegation, Delegation in management etc.

Organizational Development

Management Information System

Learn new skills on communicating with public and dealing with grievances

III) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies, Role Play

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Sr.AOs/AOs/AAOs/Supervisors may be nominated for the course.


Faculty: The faculty will be drawn from resource pool comprising of Professionals, eminent persons handling subject matter from reputed institutes and Group A & B officers from the department.


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Annexure 1


1. Course Title: Local Language training (Marathi) Level II

2. Date: 29.10.2018 to 02.11.2018

3. Duration: 5 days




Participants will be able to develop local language skills as per the X (SSC) Syllabus and reading and understanding Government Resolutions (GRs), noting, letters etc


Marathi Lessons (X Syllabus) Marathi Poems (X Syllabus) Grammar related to the portion Introduction to Marathi official correspondence Reading and understanding Government Resolutions (GRs), noting, letters etc.

III) Methodology: Exercises.




Faculty: The faculty will be drawn from language teacher and retired officers.

Feedback on previous Course: The course is being conducted for the first time

26

Annexure 1


1. Course Title: Regulation on Audit and Accounts (Auditors/Accountants to Sr. AOs)

2. Date: 19.11.2018 to 20.11.2018

3. Duration: 2 days




Participants will be able to gain awareness of important provisions of Regulation on Audit and Accounts 2007.


Scope and extent of Audit, Guiding principles of Auditing Standards, Financial Audit, Compliance Audit, Performance Audit

General Principles of Govt. accounting and special provisions-Government Accounting Rules with Examples

Audit in IT Environment with case studies Audit of Bodies and Authorities other than Govt. establishment and companies with case studies Audit of Government Companies with case studies Role of CAG in Audit of Panchayati Raj Institutions and Urban Local Bodies with case studies Conduct of Audit, Audit notes and I Rs, Audit evidence and Audit Reports with case studies

III) Methodology: Lectures, presentations and case studies


Auditors/Accountants to Sr. AOs in Audit and Accounts offices


Faculty: The faculty will be drawn from Group A and B officers from the department.


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Annexure 1


1. Course Title: Training Programme on Audit of Fraud and Fraud detection techniques (Supervisors, AAOs to Sr. AOs)

2. Date: 27.11.2018 to 29.11.2018

3. Duration: 3 days


5. Programme Background: The training programme on ‘Audit of Fraud & Fraud Detection Techniques’ is being conducted on projected training requirements of user offices of RTI, Mumbai.


Participants will be able to Recognize the need for a planned approach for dealing with fraud and fraud related matters in

the audited entity. Identify fraud or corruption. Know the various ways in which frauds can take place and develop a heightened sense of

awareness the environment aspects and look for appropriate signals for checking of frauds. Identify analyse various fraud symptoms- both attributable to management and employees

and develop sensitivity to various financial and non-financial parameters that shape the environment in which the entity functions.

Identify and evaluate the adequacy or inadequacy of the internal control system to assess the audit risk and perform appropriate audit test and procedure.

Understand the significance of relevant audit standards, both those issued by ICAI and SAI India in terms of general standards and field standard in relation to planning of audit procedures in fraud situations.

Understand the field standards in regard to evidence collection and reporting of audit findings.

Understand role of a fraud investigator.


Understanding fraud and corruption Elements of fraud and corruption Distinction between fraud and error Categories of fraud and corruption General Risk indicators Concept of Forensic Investigation and fraud detection in Government entities Audit mandate SAI India Auditing standards and ASOSAI guidelines ‘Red flags’ in Government entities Objectives, Scope, Internal control Risk assessment and identification of fraud indicators



28

Sr.AOs/AOs/AAOs/Supervisors may be nominated for the course.


Faculty: The faculty will be drawn from resource pool comprising of eminent persons dealing with the subject matter and Group A & B officers from the department


29

Annexure 1


1. Course Title: Training Programme on Goods and Service Tax (Auditors to Sr. AOs)

2. Date: 03.12.2018 to 07.12.2018

3. Duration: 5 days


5. Programme Background: The training programme on Goods and Service Tax is being conducted based on requirements of user offices & at the instance of Headquarters.




Overview of CGST, SGST and GST (Compensation to States) Acts E-Way Bill Meaning & Scope of Supply of Goods & Service Overview of IGST Act, place of Supply of Goods and Services under IGST Act Time & Valuation of Supply of Goods & Service Demand and recovery of GST thereon,

Levy and Exemption from GST Impact on Works Contracts Tax, High Sea Sale, customs and SAD, export, import, branch

transfer, sale in transit Registration, Business process; transitional provisions of GST Input tax credit (ITC); Input Service Distributor (ISD); Cross-utilization of IGST & funds

transfer Anti-Profiteering clause in GST Act and its implementation Electronic commerce and Job work; transitional provisions for job work Composition Scheme of GST GST and Centre State Financial Relations-Finance Commission, State Finance Commission

(for Local Bodies), GST Council, Impact of GST on Local Body Revenues Audit, Assessment, Refunds, Inspection, Search, Seizure and Arrest Filing of returns, matching of input tax credit Front-end business processes on GSTN Forms, returns under GST, Filing of returns, matching of Input Tax Credit(ITC) Impact on Accounts of GST



Personnel engaged in Revenue Audit wings auditing GST based transactions and accounts offices handling accounting of taxes may be nominated for the course.


Faculty: The faculty will be drawn from Group A/ B officers from the department and outside experts.

Feedback on previous Course: The course was rated nine on a scale of zero to ten by the participants.30

Annexure 1


1. Course Title: Performance Audit and Risk based Auditing (Supervisors, AAOs to Sr. AOs)

2. Date: 10.12.2018 to 14.12.2018

3. Duration: 5 days


5. Programme Background: The training programme is being conducted in view of the requirements conveyed by user offices of RTI, Mumbai.


Participants will be able to get an over view of :

Performance Audit Risk based Auditing


Performance Auditing Guidelines 2014 Strategic Planning and selection of subjects for Performance Audit-Principles and Procedures

and Case studies thereof Risk identification and assessment, risk model Practical exercise/case study thereof. Audit Sampling Techniques including hands on session Objectives, Criteria, Audit Design Matrix Evidence Audit test programme, analysis and documentation Developing conclusions for audit findings Drafting of Performance Audit Report



The Sr.AOs/AOs/AAOs/Supervisors engaged in Audit offices may be nominated for the course.


Faculty: The faculty will be drawn from Group A and B officers from the department and eminent persons from outside the department.


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Annexure 1


1. Course Title: Induction Training Programme for Auditors & Accountants

2. Date: 17.12.2018 to 21.12.2018

3. Duration: 5 days


5. Programme Background: The Induction training programme for Auditors and Accountants is being conducted on projected training requirements of User offices of RTI, Mumbai.


The training programme seeks to

Make the participants aware of the role and mandate of CAG and its organizational structure. Provide an overview of the types of audits conducted. Introduce the participants to basic governing rules and regulations, including conduct rules Improve the communication skills of the participants and help them acquire drafting and

motivation skills so that they could be better equipped to handle their official duties.II) Programme Content and Structure

CAG in Indian democracy- Role, mandate, functions, relationship with other arms of government and stakeholders

Organizational structure Types of audits GFR, Receipts and Payment Rules, Government Accounts Hierarchy and career progression in IA&AD NPS, TA Rules, Leave Rules, Pay Rules CCS Conduct Rules-Salient features, Do’s & Don’ts as Government Servants. Noting and Drafting Communication & Motivation. Gender Awareness Ethics



The Auditors engaged in Civil Audit/ Accounts, Commercial Audit, Railway Audit, Defence Audit and P&T Audit may be nominated for the course. If we receive requisition from Civil accounts offices, the course would cover Accountants as well.


Faculty: The faculty will be Corporate trainers and Group B officers from the department.Feedback on previous course: The course was rated nine on a scale of zero to ten by the participants.

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1. Course Title: All India training on Audit of Consolidated Financial Statements of Companies (Group A & B)

2. Date: 02.01.2019 to 03.01.2019

3. Duration: 2 days


5. Programme Background: Being Knowledge Centre for Commercial Audit, an all India training programme on ‘Audit of Consolidated Financial Statements’ is proposed.

6. Learning Objectives I) Participants will be able to appreciate the requirements relating to consolidated financial

statements of companies


• Meaning and features of various types of stake holding by companies • Holding company, subsidiary company, associate, joint venture, controlled Special Purpose

Entity, joint operations • Foreign Subsidiaries/exemptions • Formats on consolidation of accounts, Accounting mechanism, non-controlling interest,

methods of consolidation• IndAS on consolidation• CA guidance note & SA on Audit of CFS• Format of reports• Case studies and group discussion

III) Methodology: Lectures, presentations, Exercises, interactive sessions, case studies, group

discussion.

IV) Target Participants Group A officers and Supervisors to Sr. AOs engaged in supplementary audit of companies and in analysis of group company accounts

Additional Information i. Faculty: The faculty will be drawn from Group A & B officers from the department and from

outside experts.


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1. Course Title: All India Training Programme on Corporate Finance (Group A and B)

2. Date: 14.01.2019 to 19.01.2019

3. Duration: 6 days


5. Programme Background: Being Knowledge Centre for Corporate Governance and Finance, an all India training programme on ‘Corporate Finance’ is being conducted.

6. Learning Objectives

I) At the end of the programme, participants will be able to understand

The regulatory Framework. Various key terms, Concepts and aspects relating to Corporate Finance and the options

relating to Financing, Investments & Working Capital and other functions in Corporate Finance.

Appreciate key audit risk areas pertaining to the domain of Corporate Finance in the context of Public Sector Environment.


• Overview of the key terms pertaining to project planning, Capital budgeting & leasing agreements

• Overview of the key terms pertaining to Working Capital Management • Investment decision• Financing decision (including Market Borrowings)• Overview of key terms pertaining to Foreign Exchange exposure & Risk Management • Corporate Risk Management • Hedging using derivatives • Overview of key terms pertaining to Corporate Mergers, Acquisition & Restructuring &

Disinvestment • Audit issues and case studies pertaining to Valuation, Acquisition and disinvestment risk in

the context of PSUs III) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies


The Gr. A and Gr. B officers engaged in Commercial Audit and Commercial stream of other wings may be nominated for the course.


i. Faculty: The faculty will be drawn from resource pool comprising of subject matter experts from SEBI, RBI, PSUs and professionals.


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Annexure 1


1. Course Title: Training Programme on Audit of Direct Taxes (Sr. Auditors to Sr. AO)

2. Date: 21.01.2019 to 25.01.2019

3. Duration: 5 days


5. Programme Background: The training programme on Audit of Direct Taxes is being conducted as per RAC decision.


Participants will be able to get an over view of Direct Tax provisions relevant to Audit


Landmark judgments pertaining to Direct Taxes

Recent amendments in the IT Act having implication on computation of taxable income of

companies under normal provisions and also under Minimum Alternate Tax (MAT)

Valuation of Shares and treatment of Share Premium

Crucial aspects in Notes on Accounts having implication on computation of taxable income

Calculation of Net Worth at the time of Merger/Demerger and Amalgamation and its

accounting treatment in the books of resultant company

Reading of Annual Accounts for the purpose of Direct Tax Audit

Transfer Pricing – Methods and its implication on computation of income



Personnel engaged in Audit of Direct Taxes (Revenue Audit) may be nominated for the course.


Faculty: The faculty will be drawn from Income Tax Department and Group A and B officers of ITRA wing.

Feedback on previous Course: The course was rated nine on a scale of zero to ten by the participants in 2016-17.

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Annexure 1


1. Course Title: Government Accounting System, Role of GASAB and Transition to Accrual Accounting System (Auditors to Sr. AOs)

2. Date: 28.01.2019 to 01.02.2019

3. Duration: 5 days




Participants will be able to get an overview of Government Accounting System Role of GASAB Transition to Accrual accounting system


Role of CAG, CAG’s powers as enshrined in the Constitution and in the CAG’s (DPC) Act, 1971

Government Accounting – Purpose and importance of accounting in Government Passing of Bills and preparation of initial accounts by the Treasury Monthly Civil Accounts Accounting operations of all Inter-Government Transactions with monetary adjustments

through RBI Advice Procedure and Cash Settlement System PLA A/c, GIA, Transfer entry and other Miscellaneous accounts RBD Transactions and its reconciliation Loan Transactions Public Works and Forest Transactions Finance and Appropriation Accounts Introduction to Accrual Accounting System – GASAB and its role on development of

Government Accounting Standards for implementation of accrual accounting system Indian Government Accounting Standards (IGAS) – IGAS 1, 2,and 3; Indian Government

Financial Reporting Standards (IGFRS) Exposure draft

III) Methodology: Lectures, Presentations, Interaction and Case Studies.


The Group B Officers engaged in Audit & A&E offices may be nominated for the course.


Faculty: The faculty will be drawn from Group A and B Officers from the department.

Feedback on previous Course: The training is being conducted for the first time.

Annexure 136


1. Course Title: Audit of PPP Project (Supervisors, AAOs to Sr. AOs)

2. Date: 18.02.2019 to 22.02.2019

3. Duration: 5 days




Participants will be able to appreciate framework of PPP arrangements, implementation thereof and role of audit therein


Overview, Scope & Objectives of PPP Projects International Auditing Standards and Guidelines for the audit of PPP Projects SAI Risks, Identifying and sharing of risks Implementation of a PPP Project Issues in project formulation and approval Concessions and concessions period Risk allocation and Financing Risk Viability Gap funding Tariff/Toll/user charges & Project Cost Checklist and Audit perspective on PPP Projects Internal Rate of Return Viability Gap Funding

III) Methodology: Lectures, presentations, Exercises, interactive sessions, case studies, group discussion.


Supervisors, AAOs, AOs and Sr. AOs engaged in or to be deployed in Audit of PPP


Faculty: The faculty will be drawn from Group A &B officers from the department and from outside experts.


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1. Course Title: IndAS, Auditing Standards, AS and Analysis of Financial Statements (Auditors to Sr. AOs)

2. Date: 04.03.2019 to 08.03.2019

3. Duration: 5 days


5. Programme Background: The training programme is being conducted based on requisition by user offices of RTI, Mumbai.

6. Learning Objectives I) Participants will be imparted training on Standards on Auditing, IndAS, Accounting

Standards and Analysis of Financial Statements.


• ICAI’s Standards on Auditing • Applicability and mandate for IndAS and Accounting Standards• Important IndAS • Important Accounting Standards • Overview of other standards• Analysis of Financial Statements• Session on case studies by pooling resources

III) Methodology: Lectures, presentations, exercises, practical sessions and case studies

IV) Target Participants Auditors to Sr. AOs in Commercial Audit offices or those who are being deployed for audit of financial statements governed by IndAS/ Accounting Standards.

Additional Information i. Faculty: The faculty will be drawn from outside experts and officers from the department.

ii. Feedback on previous Course: The course was rated eight (2016-17) on a scale of zero to ten

by the participants.

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Annexure 1


1. Course Title: Training Programme on Audit Reporting (Modular training) (Auditors to Sr. AOs)

2. Date: 12.03.2019 to 14.03.2019

3. Duration: 3 days


5. Programme Background: The training programme on ‘Audit Reporting’ is being conducted as per the directions of Headquarters.


Participants will be able to Appreciate the ISSAIs guidelines on Audit Reporting and also the importance of Reporting

Standards of an SAI. Draft an audit paragraph to the extent that it contains the various components of a paragraph

and recommendations as per ISSAI requirements. Write audit conclusions to the extent that they are linked to the audit objectives decided

earlier and supported by adequate documentation, as per ISSAI requirement as evaluated by facilitators.

Write audit paragraphs to the extent that they are balanced and fair as per ISSAI requirements.

Identify the ISSAI requirements relating to Compliance audit Reporting Standards. Apply the guidelines issued by CAG and ISSAI regarding the language and structure to be

used while drafting an Audit report through all stages of audit process including Audit Memo, Inspection Report and Audit Report for compliance and performance audits.


Introduction to Audit Reporting ISSAIs guidelines on Audit Reporting (Level 2 and Level 3) Components of an Audit Paragraph Audit recommendations The Link between Audit Planning and Reporting Documenting Audit work Characteristics of good Audit Evidence Balanced and Fair Reporting Consideration of audited agencies’ response and views Form and Content of Compliance Audit Reports (ISSAI 4100, 9.1) Compliance Audit Reports (ISSAI 4100, 9.1.1) Language and Structure of various stages of formulating an Audit Report as explained in

ISSAIs Guide lines of CAG office in writing Audit Report as per style guide


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The Sr.AOs/AOs/AAOs/Sr. Auditors/Auditors engaged in Civil Audit, Commercial Audit, Railway Audit, Defence Audit and P&T Audit may be nominated for the course.


Faculty: The faculty will be drawn from resource pool comprising of Group A and B officers from the department.


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Documents

6.rtimumbai.cag.gov.in/uploads/course announcement for Non... · Web viewNewly recruited Auditors who need to be imparted basic knowledge of Marathi may be nominated for the course