Details of Course Contents-EDP Courses :

Audit in IT Environment

  • Challenges and Opportunities of auditing in IT Environment
  • IT tools such as MS Excel & IDEA for data analysis

IDEA

  • Importing Data
  • Sampling data
  • Indexing, Duplicate Check
  • Gap detection
  • Summarization, Stratification
  • Joining databases
  • Extraction of data, charts

Qlikview Software

  • Utility and working and various features of Qlikview

INTOSAI IT Audit Guidelines

  • IT Audit guidelines of the Working Group on IT Audit of the INTOSAI

IT Audit

  • Introduction, definition of important terms
  • General and Applciation controls CAATs - IDEA Audit of SDLC Audit of IT Security Audit of BCP/DRP

Oracle Backend - SQL

  • Basic Database Concepts
  • Data types
  • Basic Database Concepts
  • Creating Table
  • Command Categories - DDL, DML, TCL, DCL
  • Querying Data
  • Database Constraints
  • Operators & Function Views
  • Synonyms
  • Join
  • Set Operators
  • Views
  • Sequence, Index, Queries and Subqueries

IT Audit (Level- 2a)

  • Database concepts
  • Introduction to MS Access
  • Objects of MS Access - Tables, Queries, Forms and Reports

Hardware / Software Troubleshooting

  • Introduction to computers
  • Hardware maintenance
  • Operating Systems, Drivers, Installation of OS and drivers
  • Networking concepts and devices, TCPIP fundamentals
  • P.C. Maintenance & Troubleshooting
  • Antivirus installing
  • Writing DVD
  • Connecting Printer

Advanced MS Access

  • Working with Forms and Controls
  • Program Constructs
  • Data Source for forms
  • Visual Basic Editor

Details of Course Contents-General Courses :

Certification Audit of Accounts including Financial Audit of Autonomous Bodies (Auditors to Sr. AOs)

  • Awareness of features of Audit of Autonomous bodies
  • Tools for certification audit

Regulations on Audit and Accounts

  • Awareness of important provisions of Regulations on Audit and Accounts 2007

Right to Information Act

  • History of the Act
  • Highlights of the Act
  • Important sections of the Act
  • Communication Policy of IA & AD
  • Processing of RTI applications with case study
  • Appellate structure

All India Seminar on General Purpose-Financial Reporting (IPSAS)

  • An overview of Evolution of Accounting Standards
  • IPSAS
  • Cash basis IPSAS-Financial Reporting
  • Comparing IPSAS with IFRS/ Indian Accounting Standards
  • Audit based on IPSAS
  • Pronouncements of GASAB

Induction Training Programme for Auditors and Accountants

  • CAG in Indian democracy- Role, mandate, functions, relationship with other arms of government and stakeholders
  • Organisational structure
  • Types of audits
  • General rules and procedures
  • Communication & Motivation
  • Gender Awareness
  • Ethics

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
  • Statistical Sampling and types- use of IDEA
  • Introduction to FAAM, FAAG

Audit Evidence

  • Audit evidence as per ISSAIs

Preparation and Conduct of DPC meetings and Maintenance and implementation of Rosters

  • Various records and procedures in connection with promotions and reservations
  • Brief of rosters
  • MACP
  • Disciplinary proceedings
  • Unauthorized absence

Communication and Motivation

  • Motivation Concepts
  • Law of motivation
  • Effective Communication
  • Written communication
  • Official communication
  • Achievable expectation-
  • Interpersonal Relationship
  • Personality Development-
  • Emotional intelligence
  • APAR

Audit Reporting

  • Audit reporting as per ISSAIs

Statistical Sampling in Audit

  • Sampling Concepts
  • Techniques of sampling
  • Statistical sampling in IT environment

Audit of PPP Project

  • PPP Concepts
  • PPP documents
  • Scope and objectives of PPP Audit
  • Guidelines for PPP audit
  • Audit planning, process, criteria, findings and recommendations on PPP Audit
  • IRR
  • VGF

All India Training Programme on Corporate Finance

  • The regulatory Framework
  • Concepts relating to Corporate Finance
  • Options relating to Financing, Investments & Dividend issues
  • Risk Management
  • Corporate Finance in Public Sector Environment

Audit of Fraud and Fraud detection techniques

  • Audit of Fraud and Fraud detection techniques
  • Understanding fraud and corruption
  • General Risk indicators
  • Forensic Investigation
  • Audit mandate on matters of fraud
  • Auditing standards and ASOSAI guidelines
  • Red flags in Government entities
  • Objectives, Scope
  • Internal control
  • Risk assessment
  • Identification of fraud indicators

Goods and Service Tax

  • Changes of relevance on account of the Goods and Service Tax regime

Performance Audit and Risk based Auditing

  • Performance Audit
  • Risk assessment
  • Performance Auditing Guidelines 2014

Audit of Works Expenditure, Contracts & Projects

  • General outline of the Public Works System of Accounts
  • Audit of major works/Projects
  • Audit of Stores and Stock
  • Audit of Tenders
  • Relevant part of law of contracts
  • Case laws on court awards and arbitration
  • Types of contracts
  • Contract Management
  • Capital budgeting for Project Financial evaluation
  • Project monitoring (CPM, PERT)

Development of Management Skills

  • Indian Economic policies and goals
  • Code of ethics for IA&AD
  • Strategies for change and growth
  • Time management
  • Communication and dealing with grievances
  • Personality Development
  • Corporate Finance
  • Leadership Skills and team building
  • Environmental awareness
  • Organizational Development

All India training on Audit of Consolidated Financial Statements of Companies

  • Requirements relating to consolidated financial statements of companies

Financial Rules and Financial Management

  • Financial Control in Government
  • Budgeting
  • GFRs
  • Parliamentary Financial Control
  • External borrowings
  • Budgeting and Financial Management in PSUs
  • Introduction to Capital budgeting

All India Training Programme on Corporate Governance

  • Legal framework
  • Evolution of Corporate Governance
  • Corporate Social Responsibility (CSR)
  • Principles and practices of Corporate Governance

IndAS, Auditing Standards, AS and Analysis of Financial Statements

  • Standards on Auditing
  • Accounting Standards
  • IndAS
  • Analysis of Financial Statements
  • Session on case studies by pooling resources