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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

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Page 1: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 2: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 3: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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.

Page 4: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 5: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 6: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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.

Page 7: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 8: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 9: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 10: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 11: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 12: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 13: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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.

Page 14: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

III & IV Evaluation & Valediction

Page 15: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 16: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 17: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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.

Page 18: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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.

Page 19: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION
Page 20: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 21: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 22: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 23: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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

Page 24: COURSE CONTENTS I General Courses 2014-15 fileCOURSE CONTENTS I General Courses 2014-15 Special Course on Right to Information (RTI) Act, 2005 3 Working Days) Course contents DAY SESSION

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