Upload
others
View
2
Download
0
Embed Size (px)
Citation preview
COURSE CONTENTS
I General Courses
2014-15
Special Course on Right to Information (RTI) Act, 2005
3 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Right to information and obligation of Public Authorities in an
organization under RTI Act. 2005.
III & IV Information Commission - Powers, Functions, Appeal and Penalties
to be imposed under the Act.
Day 2 I & II Guidelines for Central Public Information Officer
III & IV Guidelines for information seekers
Day 3
I & II Communication Policy of Indian Audit & Accounts Department
and case studies relating to RTI
III & IV Group Discussion and Case Study relating to RTI
5.00 PM Evaluation and Valediction
Special Course on Audit Evidence
3 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II Concept of Audit Evidence
III & IV Techniques of Evidence gathering
Day 2 I & II Audit Evidence in Financial Audit with a case study
III & IV Audit Evidence in Performance Audit with a case study
Day 3 I & II Audit Evidence in Compliance Audit with a case study
III & IV Evaluation and Valediction
Special Course on Audit Reporting
3 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II
Introduction to Audit Reporting and components of an audit
paragraph
III & IV Audit objectives, findings and recommendations
Day 2 I & II Characteristics of Audit Evidence, Balance and objectivity
III & IV Compliance of Audit Reporting as envisaged in ISSAI 4100
Day 3 I & II Audit Report – Language structure and complying style guide
III & IV Evaluation and Valediction
Special Course on CCO Based Audit (Department Centric Audit)
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II Inauguration & Introductory session
III & IV Concept and objectives of Department Centric Audit
Day 2 I & II Methodology of CCO Based Audit
III & IV Risk evaluation n and selection of CCO/DDO units
Day 3 I & II Adequacy of internal audit in CCO based audit
III & IV Planning for Department Centric Audit
Day 4 I & II Broad parameters for executing CCO based audit
III & IV Reporting Departmental Centric Audit
Day 5 I & II A case study on CCO based audit
III & IV Evaluation and valediction
Intensive Training Course on Civil Accounts
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II
Introduction to Government Accounts – Division, Classification, Accounts in
Treasuries, Public Works and Forest Divisions
III & IV Exhibition of Government Accounts from Treasury to Monthly Civil Accounts
Day 2
I & II . . Maintenance of Broad Sheets of Loans and Deposits, GPF and Suspense
Heads, clearance and adjustment procedure with practical exercise
III & IV Maintenance of Broad Sheets of Remittance Heads and procedure for
reconciliation and clearance and their depiction in Finance Accounts with
practical exercises.
Day 3
I & II Accounting of Debt, Deposits and Clearance of various suspense balances under
VLC environment.
III & IV Inter-Government adjustments, Transfer Entries, Detailed Book , Monthly
Closing Balance statement from RBI
Day 4
I & II Preparation of Budget, Exchequer Control, issue of sanctions and monitoring of
expenditure
III & IV Importance of Central Plan Scheme Monitoring System (CPSMS)
Day 5
I & II Government Accounts – Accrual system of Accounting and Transaction of
Government Accounts towards Accrual system of Accounting
III & IV Evaluation and Valediction.
Special Course on Risk Based Audit Approach (RBAA)
3 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Risk Based Audit Approach – Identification and Assessment of
Risk and Risk Model
III & IV Determining Materiality and its importance in Risk Based Audit
Approach
Day 2
I & II Internal Control, Risk Analysis and Risk Based Sampling in Audit
III & IV Relevance of Statistical Sampling in Audit and Multistage
Statistical Sampling in Audit
Day 3
I & II Case Study on Audit Risk in EDP Environment Group Discussion
on High Risk Areas in Audit
III & IV Evaluation and valediction
Special Course on International Standards of Supreme Audit Institutions
(ISSAI)
3 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II Introduction to ISSAI- Objectives and founding principles
III & IV Level II ISSAIs- pre-conditions for functioning of SAIs
Day 2 I & II ISSAI guidelines on Financial Audit
III & IV ISSAI guidelines on Performance Audit-
Day 3
I & II ISSAI guidelines on Compliance Audit-
III & IV INTOSAI GOVIN Guidelines for good governance
5.00 PM Evaluation and Valediction
Special Course on Financial Attest Audit
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Understanding the entity and its organization, Broad Principles of
Accountancy and Basics of Financial Management
III & IV Auditing Standards of the CAG of India relating to Financial Audit.
Day 2
I & II Accounting Standards as issued by the Institute of Charted Accountants
of India and Disclosure requirement.
III & IV Audit Planning and Field Audit Programme. Audit objective and audit
approaches.
Day 3
I & II Supervision, Internal Control and Internal Audit in the audit of
Financial Statements.
III & IV Importance of Materiality in Financial Statements and Risk
Assessment.
Day 4
I & II Case studies on Audit Sampling and Analytical Review.
III & IV Principles of Reporting and Drafting of review relating to Finance
(Attest) Audit with case studies.
Day 5
I & II ISSAI Auditing Standards
III & IV Evaluation and Valediction
Special Course on Accrual Accounting
3 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II Introduction to Accrual basis Accounting System
III & IV Review of present system of accounting
Day 2
I & II Role of GASAB on development of Accrual Accounting
Standards
III & IV Nature of reporting in Accrual Accounting and positive factors in
Accrual Accounting
Day 3 I & II Public Sector Financial Reporting Frame Work.
III & IV Evaluation and Valediction
Special Course on Statistics and Sampling in Audit
5 Working Days) Course contents
DAY SESSION TOPIC
Day 1
I & II Introduction to Statistical methods and Descriptive Statistics
III & IV Elementary probabilities theory and Classification and concept of
Probability.
Day 2
I & II Advantage of Statistical Sampling. Sampling error and not – Sampling
error, Bias in Sampling
III & IV Random Sampling and Random Numbers, sample frame and Sampling
distribution.
Day 3
I & II Simple random Sampling, simple random Statistical random Sampling
and cluster sampling.
III & IV Probability proportional to size Sampling and Multistage Statistical
Sampling.
Day 4
I & II Need for Statistical Sampling in Audit, Attribute Sampling Plan for
Audit.
III & IV Monetary unit Sampling and application of sampling in audit using
IDEA package.
Day 5
I & II Group Discussion and Case studies on Statistical Sampling in Audit.
III & IV Evaluation and Valediction.
Seminar on Performance Audit
3 Working Days) Topics for consideration
DAY SESSION TOPIC
Day 1
I & II Introductory talk on new challenges for Performance
Audit
III & IV Strategic planning and planning individual Performance Audit
Day 2
I & II Implementing Performance Audit Plan and Role of Criteria in
Performance Audit
III & IV Performance Audit in EDP environment – Evidence gathering
and audit techniques
Day 3
I & II Reporting and follow-up process for Performance Audit
III & IV Group discussion and valediction
Special Course on Corporate Governance and special feature of
New Companies Act, 2013
3 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Concept, objectives and principles of Good Corporate Governance.
III & IV Responsibility of independent Director in Corporate Governance and
Investors protection
Day 2
I & II Audit of CAG in meeting challenges in audit of Corporate
Governance
III & IV Salient features of New Companies Act, 2013
Day 3
I & II Enhanced responsibilities of Government Auditors in pretext of New
Companies Act
III & IV Code of conduct and ethics and corporate with reference social
responsibility and new Companies Act,2013
05.00 PM Evaluation and Valediction
Special Course on Audit of State Receipts
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Inauguration and Introductory session.
III & IV Overview of State Receipt Audit
Day 2
I & II Non-Tax Receipts- Mining Receipts
III & IV Motor Vehicle Tax
Day 3
I & II Audit of Stamps and Registration
III & IV Audit of Value Added Tax
Day 4
I & II Performance Appraisal in State Receipts
III & IV Audit of Land Revenue Act
Day 5
I & II Audit of State Excise (including NDPS Act)
III & IV Evaluation and Valediction
Special Course on Personnel Management and Organizational Behaviour
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Introduction to International Standards of Supreme Audit Institutions
III & IV Humane behavior and Organizational Goals in Personnel
Management
Day 2
I & II Creative decision making and solving problems according to work
culture
III & IV Motivation in Government System for better personnel performance
Day 3
I & II Gender Sensitization and related concerns in human development
III & IV Time Management for smooth working in organization
Day 4
I & II Role of leadership in improving organizational behavior.
III & IV Stress Management for better results and inter-personal relationship
Day 5
I & II CCS Conduct Rules as a tool for Personnel Management
III & IV Evaluation and Valediction
Special Course on Auditing of Public Private Partnership (PPP) Projects
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II
An overview of Public Private Partnership (PPP). Public Private
Partnership and Privatisation. Role of private sector partners in
PPP Projects
III & IV Procedure for Formulation and Appraisal of PPP Projects in
Infrastructure and Model Concession Agreements (MCA)
Day 2
I & II Identifying and sharing risks, Management and treatment of
various risks in infrastructure projects
III & IV Selection of PPP Project for audit and preparation of Audit Plan
with a case study. Audit methodology. Audit of Project
Formulation and Approvals.
Day 3
I & II Scope and objectives of various PPP Audit. Types of various PPP.
PPP Audit in different infrastructure sectors.
III & IV INTOSAI guidelines for the audit of PPP Projects. Documents to
be audited in a PPP Audit.
Day 4
I & II Reporting of Audit findings in PPP Audit of Infrastructure
Projects and recommendations.
III & IV Introduction to International Standards of Supreme Audit
Institutions.
Day 5
I & II Time Management : utilizing time in a useful manner and making
time a follower and not a teacher
III & IV Evaluation and Valediction
Special Course on Elementary knowledge of local language – Gujarati
and translation of Audit Reports
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II Gujarati Alphabets and formation of sentences
III & IV General Grammar of elementary Gujarati
Day 2 I & II Oral Reading and practice in Gujarati
III & IV Comprehension in Gujarati Language
Day 3 I & II Paragraph and letter writing in Gujarati
III & IV Precis and drafting in Gujarati with exercise
Day 4 I & II Principals of translation in to Gujarati
III & IV Essentials of good translation and exercise thereon
Day 5 I & II Translation of audit paras in Gujarati
III & IV Evaluation and Valediction.
Special Course on Audit Quality Management Framework
3 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II
Introduction to Audit Quality Management Framework and its broad
parameters
III & IV Audit Management and relationship with clients – Audit Planning
and Execution, Reporting and Follow up
Day 2
I & II Human Resource Development - leadership and Direction
III & IV Capacity Building – Staffing and training of Audit Personnel as
per Auditing Standards
Day 3 I & II
Continuous Improvement through Internal Audit, Internal Quality
Assurance and Peer Review
III & IV Evaluation and Valediction
Special Course on Summoning of officials/records of IA AD by the Police/
Vigilance
3 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Investigation of various offences in Auditee organization and
summoning of records and IA & AD Officials
III & IV Procedure for obtaining instructions regarding documents in
possession of IA & AD offices.
Day 2
I & II Guidelines for providing technical assistance by the Audit
Personnel to the Investigating Authorities
III & IV Utilization of the documents in the possession of Audit Offices by
the Police and other Investigating Authorities
Day 3
I & II Confidentiality of the materials for the Audit Report and Audit
Reports before presentation to Legislature.
III & IV Evaluation and Valediction
Code of Ethics and Human Behaviour (3 working days)
Course contents
DAY SESSION TOPIC
Day 1 I & II
Fundamentals of Public Sector Ethics and Code of Ethics for
IA&AD.
III & IV Integrity of the Auditors. Ethical decision making and leadership.
Day 2
I & II Independence, objectivity and Competence of audit personnel..
III & IV Confidential documents in audit and professional security with a
case study and group discussion.
Day 3
I & II Human Resource Development – Motivation, Leadership and
Welfare
III & IV Evaluation and valediction
Seminar on Social Sector Audit
3 Working Days) Topics for consideration
DAY SESSION TOPIC
Day 1 I & II Introductory talk on new challenges in Social Sector
III & IV Strategic Planning and Planning Individual Social Sector Audit
Day 2
I & II Implementing Social Sector Audit Plan and Role of Criteria in
Social Sector Audit
III & IV Social Sector Audit in EDP Environment – Evidence Gathering
and Audit Techniques
Day 3 I & II Reporting and follow up process for Social Sector Audit
III & IV Group Discussion and Valediction
Special Course on Performance Auditing
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Performance Audit Guidelines and Practice Guides issued by CAG.
Objective and impact evaluation of Performance Audit.
III & IV Strategic planning and entity cooperation. Objective of strategic
planning, appraisal of strategic plan by SAI.
Day 2
I & II Audit objective and criteria for Performance Audit. Understanding
the programme and setting audit criteria.
III & IV Implementing the Performance Audit Plan. Field audit process, audit
programme and audit approach.
Day 3
I & II Evidence and Documentation and Practice Guides issues by CAG.
Factors affecting evidence and evidence analysis.
III & IV Standalone Report for Performance Audit Characteristics of good
report, Structured of report.
Day 4
I & II Management issues in Performance Auditing including mandate use
of expert consultant and outsourcing.
III & IV Performance Audit in EDP Environment. Evidence gathering and
analysis Techniques.
Day 5 I & II Critical technical issues in Performance Auditing. Recommendation
and follow up procedure.
III & IV Evaluation & Valediction
Special Course on Elementary knowledge of local language – Hindi
and translation of Audit Reports 5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II Hindi Alphabets and formation of Sentence
III & IV General grammar of elementary Hindi
Day 2 I & II Oral reading and practice in Hindi
III & IV Comprehension in Hindi: Language
Day 3 I & II Paragraph and letter writing in Hindi
III & IV Precis and Drafting in Hindi with exercise
Day 4 I & II Principals of translation in Hindi
III & IV Essentials of good translation and exercise thereon
Day 5 I & II Translation of Audit Paras in Hindi
III & IV Evaluation and valediction
Special Course on Common Administrative issues and writing of APARs
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II
Overview of DP’s Rules – CCS (Conduct) Rules 1964, CCS
(CCA) Rules 1965, Provisions under Constitution of India and
Principles of Natural Justice
III & IV Minor and Major Penalties under CCS (CCA (Rules)) Provisions,
procedure & decision relating to suspension
Day 2 I & II Preliminary inquiry – identification of appropriate disciplinary
authority, authenticity of the complaint and necessary for
preliminary inquiry III & IV Case studies relating to components, drafting & issuing charge sheet
Day 3 I & II
Inquiry – Preliminary hearing, regular hearing, bringing the
documents on record, right of charged officer.
III & IV Cases where criminal prosecutions also on double jeopardy
panelled departmental action
Day 4 I & II
Brief Explanation about roster system and DPC meetings about
recruitment and promotions
III & IV Nature of penalties & drafting / issue of penalty order and
processing an appeal & drafting an order on appeal
Day 5 I & II Annual Performance Appraisal Reports – writing, importance and
evaluation of such reports. III & IV Evaluation and valediction
Special Course on Checks exercised in preparation of
Finance Accounts and Appropriation Accounts (03 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II An overview of Finance and Appropriation Accounts
III & IV Checks exercised in preparation of Appropriation Accounts
Day 2 I & II Checks exercised in preparation of Finance Accounts
III & IV Certification of Finance and Appropriation Accounts
Day 3 I & II Linkage of Finance Accounts with new format of Report
III & IV Evaluation & Valediction
Special Course on Social Sector Audit 5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Institutional Framework of Social Audit and Role of CAG in Social
Audit
III & IV Scope and objectives of Social Audit. Different Stages of Social
Audit
Day 2 I & II
Integration of social audit in NREGA. Social Audit in gram Sabha.
Post Social Audit Action.
III & IV Social Obligations of PSUs and problems faced by Social Audit.
Day3 I & II
Audit of Central/State Schemes implemented through Zila Parishads
and Panchayat Samities.
III & IV Audit of Zila Parishads and Panchayat Samiti Fund Audit.
Day 4 I & II
Audit of Works Accounts and Stores and Stock Accounts of Zila
Parishad and Panchayat Samities
III & IV Social Audit and Environment Management
Day 5 I & II Case Study and discussion, presentation by participants
III & IV Evaluation and valediction
Financial Attest Audit in Railways
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Concept and overview of Financial Attest Audit Manual (FAAM).
Broad principals of Accountancy and Basics of Financial
Management
III & IV Accounting Standards as issued by the Institute of Chartered
Accountants of India and Disclosure requirement
Day 2
I & II Audit Planning and Field Audit Programmes in Railway Audit
III & IV Importance of materiality in Financial Statements of Railway
Accounts
Day 3
I & II Identification and assessment and analysis of Risk in Railway
specific audit.
III & IV Need for statistical sampling Random Sampling, Random Number
and Sampling Distribution.
Day 4
I & II Principals of Reporting and drafting of reviews relating to Financial
Attest Audit
III & IV Monetary Unit Sampling and application of sampling in Railway
Audit using IDEA package.
Day 5 I & II
Case study on Railway specific Financial Attest Audit and group
discussion.
III & IV Evaluation and valediction.
Special Course on Important Accounting Standards with exposure to IFRS and Auditing Standards (for commercial SAOs/AOs/AAOs))
5 Working Days)
Course contents
DAY SESSION TOPIC
Day 1
I & II Entry behaviour and Audit Mandate for PSUs
III & IV AS 1 to 9 (Disclosure of Accounting Policies, Valuation,
Contingencies, Net profit or net loss, prior period items, Depreciation
etc.)
Day 2
I & II AS 10 to 16 (Accounting for fixed assets, Government grants,
Investment, Retirement Benefits, Borrowing Cost etc.)
III & IV AS 17 to 23 (Earning per Share, Consolidated Financial Statements,
Accounting for Taxes on Income etc.)
Day 3
I & II AS 24 to 28 (Discontinuing Operations Interim Financial Reporting,
Intangible Assets, Impairment of Assets etc.)
III & IV Introduction about International Accounting Standards Board and
structure of IFRS
Day 4
I & II Role of Framework and objective of financial Standards and
underlying of assumption
III & IV Auditing Standards issued by the CAG for PSUs.
Day 5
I & II Introduction to International Standards of Supreme Audit Institutions
(ISSAI)
III & IV Evaluation & Valediction
Special Course on Environment Audit 3 Working Days)
Course contents
DAY SESSION TOPIC
Day 1 I & II
Introduction to Environment - Environment policies, programmes,
legislation and management
III & IV Impact of Global warming and climate change in environment
Day 2
I & II Clean Development Mechanism (CDM) for environmental
improvement
III & IV Audit process in Environment Audit including importance and
selection of Audit Criteria
Day 3 I & II Sustainable development and elated Environmental issues
III & IV Evaluation and valediction.
COURSE CONTENTS
II. EDP (Information Technology)
Computer Course on Level 1 Group I
Basic Computer Skills (Windows, Word and Excel)
(05 Working Day) DATE & DAY TOPIC
Day 1
Inauguration
Operating System (Windows XP) -Basic Operations
-Working with the File System
Microsoft Word -Creating, Modifying, and Saving Documents
-Character, Paragraph, & Page Formatting
-Printing
Day 2
Microsoft Word Headers/Footers, Footnotes
-Find and replace -Working with Tables,
Microsoft Word -Mail merge
-Protect document
Day 3
Microsoft Word -Bullets & Numbering
-Columns
Microsoft Word -Borders & Shading
-Track changes
Day 4
Microsoft Excel -Creating, Modifying, and Saving Worksheets
Microsoft Excel -Format cells, Format rows & Columns -Working with Formula and Functions
Day 5
Microsoft Excel -Statistical Function
-Financial Function
End-of-Course Assessment
Evaluation & Valediction
Computer Course on Level 1 Group 2
IT Audit Basic (Concept of IT Auditing)
(05 Working Days) DATE & DAY TOPIC
Day 1
Inauguration
Introduction to IT Audit
Steps in IT Audit Preliminary Assessment and Information Gathering
Risk Assessment to Define Audit Objective and Scope
Day 2
Evidence Collection and Evaluation Documentation and
Reporting
IT Controls -Definition of IT Controls -Controls in a Computerized Environment (General IT Controls &
Application Controls)
Day 3
Audit of General Controls -Organizational and Management Controls -IT Operational Controls -Physical Controls (Access and Environment) -Logical Access Controls -Business Continuity and Disaster Recovery Controls
Audit of Application Controls -Input Controls -Processing Controls -Output Controls -Master/Standing Data File Controls -Network and Internet Controls
Day 4
Audit of IT Security
-IT Security Policy (Control Objective, Risk Areas, Audit Procedure,
Risk Analysis)
End User Computing Controls
-Meaning of the term ”End User Computing” and related Control
Objectives
Using Computer Assisted Audit Techniques -What are CAATs? -Role of CAATs -Types of CAATs -Determinants of CAATs Choice -Data Analysis Tools -How to Use CAATs? -IT Control Frameworks
Day 5 End-of-Course Assessment
Evaluation & Valediction
Computer Course on Level 2 Group 1
Database concepts, system concepts and introduction to MS Access
(05 Working Days) DATE & DAY TOPIC
Day 1
Inauguration
Introduction to RDBMS Concepts
Creating a Database -Designing the Database
-Using the Database Wizard
-Looking at Database Properties
Day 2
Creating and Modifying Tables -Creating a New Table Structure with the Table Wizard
-Creating a New Table from Scratch
-Modifying the Table Design
-Ensuring Data Validity
-Creating a New Table in Datasheet View
-Copying an Existing Table Structure
-Setting Table Properties
Relating Tables -Defining a Relationship
-Viewing and Editing Relationships
-Printing the Relationships
Day 3
Entering and Editing Data -Entering New Data
-Customizing Data Entry
-Changing the Datasheet Appearance
-Changing Table Definition in Datasheet View
-Editing Record Data
-Printing Table Data
Extracting Information with Queries -How Do Queries Work?
-Creating Select Queries
-Adding Selection Criteria
-Setting Query Properties
-Modifying a Query- Performing Calculations in a Query
Day 4
Creating Advanced Queries -Creating Special Purpose Queries -Find Duplicate query
Creating Advanced Queries
Day 5
Using the Form Wizard -Creating a New Form Design
-Modifying the Form Design
-Using the Form
-Printing the Form
Using the Report Wizard -Creating a New Report Design
-Previewing the Report
-Printing the Report
-Modifying the Report Design
-Saving the Report Design
-Using Report Snapshots
End-of-Course Assessment and Evaluation & Valediction
Computer Course on I.T. Audit Advanced/IDEA
(05 Working Days)
DATE &
DAY
TOPIC
Day 1
Inauguration
I D E A -Introduction to IDEA
-Accessing IDEA
-Setting a Working Folder
-Importing a Microsoft Access File
-Examining the IDEA Screen
-Formatting the Data
-Viewing the Field Statistics
-Selecting a Random Record Sample
-Extracting Records
I D E A -Importing a Text File
-Summarizing the Data
-Stratifying the Data
-Viewing the Results Graph
-Creating a Pivot Table
-Joining Databases
-Reviewing the History
-Using Display All Records Containing
Day 2
I D E A -Appending a Virtual Field
-Performing a Record Extraction
-Identifying Duplicate Invoices
-Identifying Gaps in an Invoice Number Sequence
-Performing a Key Value Extraction
-Performing a Record Extraction Using @Functions
I D E A -Designing a Report using Report Assistant
-Previewing and Printing a Report
-Importing a Print Report or Adobe PDF File
-Working with Time Fields
-Searching Records
-Creating an Action Field
-Using the Online Help System
-Deleting Databases
Day 3 Case Study (Accounts Receivable Audit using I D E A) Case Study (Accounts Payable Audit and Fraud Investigation using I
D E A)
Day 4 Group Discussion on Financial Audit through CAATs Presentation on Printed DPs
Day 5 Practical Exam Evaluation & Valediction
Computer Course on SQL
(05 Working Days)
DATE & DAY TOPIC
Day 1
Inauguration
Introduction to RDBMS Concepts
Writing Basic SQL Statements
Day 2
Restricting and Sorting Data (Where clause, Character Strings and Dates and
Comparison Operators)
Selecting Data from Oracle Other Comparison Operators Using the (BETWEEN,IN,LIKE, IS NULL)Operator, Logical
Operators, Using the (AND,OR,NOT) Operator, Rules of Precedence,
ORDER BY Clause, Sorting in Descending Order, Sorting by Column
Alias, Sorting by Multiple Columns
Day 3
Single-Row Functions SQL Functions, Two Types of SQL Functions, Single-Row Functions,
Character Functions, Case Conversion Functions, Character
Manipulation Functions, Number Functions (ROUND, TRUNC,
MOD), Working with Dates, Arithmetic with Dates, Using Arithmetic
Operators with Dates, Date Functions, Conversion Functions
(TO_CHAR, TO_NUMBER, TO_DATE), Date Format, Special
Functions (NVL, DECODE), -Nesting Functions
Displaying Data from Multiple Tables -EQUIJOIN, NON-EQUIJOIN, OUTERJOIN, SELFJOIN Aggregating Data Using Group Functions -AVG, SUM, MIN, MAX, COUNT
-GROUP BY and HAVING Clauses
Day 4
Subqueries
Creating and Managing Tables CREATE TABLE, ALTER TABLE, DROP TABLE
Manipulating Data INSERT, UPDATE, DELETE, COMMIT, ROLLBACK
Day 5
Including Constraints
End-of-Course Assessment
Evaluation & Valediction