B)COURSES AT A GLANCE 2013-14

1.General Courses

Sl. No / Course Title / No. of Courses / Serial No. of Course / Course duration / Slots Allotted
1 / Course on Works Audit including Preparation of Estimates / 1 / 1 / 5 / 24
2 / Govt. Accounting System, Role of GASAB & transition to Accrual Accounting System, Auditing Standards of SAI / 1 / 2 / 3 / 14
3 / Office Administration and Establishment, APAR, Disciplinary Proceedings Reservation Rosters, Departmental Promotional Committee / 2 / 3 and 34 / 5 / 37
4 / Special Course on Audit of Contracts and MOUs / 1 / 4 / 3 / 24
5 / Course on Checks and Audit exercised in Preparation of Finance & Appropriation Account in new format / 1 / 5 / 3 / 15
6 / Work shop on ISSAI Awareness / 5 / 6,14,19 25 and 36 / 3 / 63
7 / Special Course on Central Excise, Custom and Service Tax / 1 / 7 / 5 / 14
8 / Audit of Urban Local Bodies & Autonomous Bodies / 1 / 8 / 3 / 24
9 / Special Programme on Audit Reporting / 4 / 9,21,27 and 33 / 3 / 65
10 / Course on Financial Attest Audit / 1 / 10 / 3 / 23
11 / Special Programme on Audit Evidence / 4 / 11,18,29 and 37 / 3 / 71
12 / Intensive Training Course on Direct Taxes / 1 / 12 / 10 / 14
13 / Central Plan Scheme Monitoring System, State Plan Schemes and world bank aided projects / 1 / 13 / 3 / 17
14 / Workshop on Audit of Public Private Partnership Projects / 1 / 15 / 3 / 22
15 / Basic Course on Audit and Accounting Standards / 1 / 16 / 5 / 22
16 / Workshop on Audit of Fraud / 1 / 17 / 3 / 20
17 / Statistical Sampling and Risk based Audit Approach / 1 / 20 / 3 / 22
18 / Audit of Vouchers & Monthly A/cs, Treasury Inspection, Accounting of AC/DC bills, Grants in-aid and U.Cs / 1 / 22 / 5 / 16
19 / State Receipt Audit including Audit on Value Added Tax / 1 / 23 / 5 / 10
20 / Workshop on Performance Audit and Thematic Audits / 1 / 24 / 5 / 24
21 / Audit of Government Company including Corporate Governance and CSR / 1 / 26 / 4 / 16
22 / Seminar on Audit Quality Management Framework / 1 / 28 / 3 / 18
23 / Seminar on IFRS (IND AS) / 1 / 30 / 3 / 15
24 / Special course on CCO Based Audit / 1 / 31 / 3 / 22
25 / Internal Controls and Risk Management / 1 / 32 / 2 / 15
26 / Seminar on Right to Information Act, Communication Policy and Gender Sensitization / 1 / 35 / 3 / 19
Total / 37 / 134 / 646

1.IT Courses

Sl. No / Course Title / No. of Courses / Serial No. of Course / Course duration / Slots Allotted
1 / Level-I Basic Computer skills-Windows, MS Office -(Word, Excel , Power Point) / 4 / 1,8,17 and 21 / 6 / 66
2 / Computer Hardware, Peripherals, Maintenance and Basics of Network / 1 / 2 / 4 / 20
3 / Level-I - IT Audit / 2 / 3 and 13 / 5 / 23
4 / Level -II -Database Concepts, System Concept and introduction to MS Access / 4 / 4,11,16 and 22 / 6 / 45
5 / Internet, E-mail and Networking / 2 / 5 and 14 / 4 / 35
6 / Information System backup policy and recovery / 1 / 6 / 4 / 12
7 / Level-II - IT Audit (Advance) / 3 / 7,15 and 20 / 10 / 46
8 / RDBMS, Oracle and Developer 2000 / 2 / 9 and 19 / 10 / 21
9 / IT Audit using VLC Data / 1 / 10 / 6 / 13
10 / CAAT – SQL / 1 / 12 / 5 / 16
11 / Special Course on MS Office -Excel / 1 / 18 / 4 / 17
Total / 22 / 138 / 314

E)COURSE CONTENTS

General Courses

1.Course on Works Audit including Preparation of Estimates

(5 Working Days)

DAY /

TOPIC

Day 1 / Overview of Public Works Department and role of Audit therein, accounting system in Public Works Department and upkeep of relevant records relating to execution of work
Points to be seen while preparing the estimate for work. Importance of PWD and PWA code
Day 2 / Concept of Tender and Agreement, F2 Agreement, Standard Bidding Documents (SBD) and Turnkey Project
Importance of analysis of rates and Schedule of Rates (SOR) and method of its preparation,
Day 3 / Initial records maintained by Public Works Department, detail of Maintenance of Measurement Book and points to be seen
Administrative Approval and Technical Sanction, Revised Estimation. Case discussion
Day 4 / Performance audit of Road Sector Project-Points to be examined during the course of review-Case study
CCO based Audit of Public Works Department-Points to be examined during the course of audit/review
Day 5 / Exercise on Preparation of Objectives, Defining Criteria and Design Matrix
ISSAI guidelines on Performance Audit and Discussion of Case Studies. Course Evaluation

2.Govt. Accounting System, Role of GASAB & transition to Accrual Accounting System, Auditing Standards of SAI

(3 Working Days)

DAY / TOPIC
Day 1 / Accounting operations of all Inter-Government transactions with monetary adjustments through RBI Advice Procedure and Cash Settlement System – Practical Exercises
Introduction to Accrual Accounting System –
GASAB and its role on development of Government Accounting Standards for implementation of accrual accounting system. Auditing Standards of SAI
Day 2 / Treasury Accounts with accounting operations of RBD head, Interest Warrants, Debt and Deposit heads, High Court Judges’ GPF, State Development Loans, Try. / OB Suspense, P. L. A/c, etc.
Public Works Accounts and Forest Accounts with operation of Remittance Heads [ I, II and III(b)] and Suspense Heads [STOCK, Misc. Works Advances, MPSSA, etc.], Maintenance of Remittance Broadsheets.
Day 3 / Preparation of Finance and Appropriation Accounts, and understanding the New Format of Finance Accounts
Creation and clearance of various Suspense heads in Government Accounting, Maintenance of Suspense Broadsheets, Review of Balances, and Adverse Balances

3.Course on “Office Administration & Establishment, APAR, Disciplinary Proceedings Reservation Rosters, Departmental Promotional Committee and 6th pay commission

(5 Working Days)

DAY /

TOPIC

Day 1 / Maintenance of Service Book, Writing of Annual Performance Appraisal Report (APAR), Adverse Entry- Remediable and irremediable adverse remarks affecting promotions, etc., Part report, Gap Sheets, Time schedule for APAR
Departmental Promotion Committee-size, composition, frequency of meetings, general instructions/guidelines. Papers to be put up to DPC. Preparation of year-wise panels, method of promotion. Sealed Cover Procedure-declining of promotion, handling of cases where adverse remarks have been expunged or toned down
Day 2 / Office budgeting-Departmental Accounting System, Central Government Accounts (Receipt and payment) Rules, 1963. Preparation of Revised Estimates and budget Estimates. General Financial Rules, 1963, Delegation of financial Powers Rules, 1978.
Recruitment Rules of various cadres in IA&AD. Reservation and concessions in appointments and promotions in the various cadres, Reservation for SC/ST/OBC. Post Based Rosters-Preparation of rosters for various categories in recruitment and promotion, calculation of carry forward vacancies, maintenance and implementation of Rosters
Day 3 / Types of personal claims, AC and DC Bills- their processing and time limit. Record Management – Preservation and Weeding out of old records
Gender Sanitization-Related concepts and jargon; Gender Equality, Gender differentiation, Gender roles, Gender discrimination, Legislative measures in India; Development of women-Indian experience, concessional provisions for women in the Central Services; prevention of harassment of women in the workplace
Day 4 / Duties & Responsibilities of Controlling Officers and DDOs.
Code of Conduct for Central Govt. servants. –CCS (Conduct) Rules 1964 and various GOI decisions there under
Day 5 / Disciplinary Proceedings-Framing of charge sheet, Authority, various stages of conducting departmental inquiry. Submission of inquiry report, procedure for imposition, major/minor penalties
Discussion of various aspects of 6th Pay Commission recommendation

4.Course on “Audit of Contracts and MOUs”

(3 Working Days)

DAY /

TOPICS

Day 1 / Contract procedures in Government Department and Commercial Undertakings
Procurement, Execution and Material Management.
Day 2 / General and Special Conditions of Contracts, pre order tie-up and MOUs
CVC Guidelines relating to Contracts and Procurements
Day 3 / Audit of Public Works Contract and case studies discussion
Best Practice guidelines on Audit of Contracts, Value for Money Concept

5.Course on Checks and Audit exercised in Preparation of Finance & Appropriation Account in new format

(3 Working Days)

DAY /

TOPIC

Day 1 / Introduction to Finance and Appropriation Accounts-Role of AG(A&E) in preparing Finance Accounts and Appropriation Accounts
Structure and different data sources for preparation of Appropriation Accounts & Finance Accounts
Appropriation Accounts: Preparation of Appropriation Accounts, Calculation of Data for all grants
Day 2 / Preparation of Finance Accounts – Different statements & its significance, preparation of schedules, responsibilities along with practical
Link of Finance Accounts to Chapter I of Audit Report
Day 3 / Link of Finance Accounts to Chapter I of Audit Report – Practical exercises
Audit and certification of Finance and Appropriation Accounts

6.Workshop on ISSAI Awareness

(3 Working Days)

DAY /

TOPICS

Day 1 / Level Two ISSAIs-Prerequisites for the functioning of Supreme Audit Institutions
ISSAIs guidelines on Financial Audit
Day 2 / ISSAIs guidelines on Performance Audit
ISSAI-5100-5199-Guidelines on Environment Audit
ISSAI-5300-5399-Guidelines on IT Audit
Day 3 / ISSAIs on Compliance Audit
INTOSAI GOV 9100-9199- INTOSAI Guidance for Good Governance

7.Special Course on Central Excise, Custom and Service Tax

(5 Working Days)

DAY /

TOPIC

Day 1 / Concept of Department Centric Audit
Important Registers, Records and Books of Accounts to be maintained by Excise & Service Tax Department. Case Study of non maintenance of proper records from Audit Reports
Overview of Central Excise & Service Tax Department and its functions
“Trade Parlance Theory”, classification and valuation. Manufacture, excise duty and levy of excise duties under Central Excise Act
Day 2 / Valuation under Central Excise & Service Tax Valuation rules
Various types of Audit conducted in Central Excise. Excisable goods and manufacture.
Case study relating to captive consumption.
Day 3 / Provisions relating to levy, assessment and collection of Service Tax including CENVAT.
Audit issues in respect of assessment of service Tax with special reference to relevant case laws. Penalties and appeal procedures and related audit guidelines. Issue of show cause notices, delegation of power.
Day 4 / Provisions relating to levy, assessment and collection of Excise duty including CENVAT.
Point of Taxation, Classification of Services relating to Service Tax
Day 5 / Exposure to computerized modules used in CBEC. Discussion of Audit Points from Audit Reports

8.Course on “Audit of Urban Local Bodies & Autonomous Bodies

(3 Working Days)

DAY /

TOPIC

Day 1 / Introduction to legal framework for the audit of Autonomous Bodies.
Constitution and Organization of ULBs and Powers and Functions of ULBs
Audit of Municipal Funds, Special Funds, Grants, Budget and audit points
Day 2 / Audit of Taxation, Octroi and Cess; their accounting system and audit points.
Salient features of Uniform format of accounts-Specific focus on Receipt & Payment Account and Income and Expenditure Account
Day 3 / Certification of Accounts- Analysis of Balance Sheet, Preparation of SAR and Audit Issues.
Internal Control. Duties and Powers of Auditor and Auditing Standards issued by C&AG. Adoption of Sampling Techniques in audit. Discussion on Important observations raised in Audit Reports of Different States

9.Special Programme on “Audit Reporting

(3 Working Days)

DAY /

TOPIC

Day 1 / Introduction to Audit Reporting
Components of an audit paragraph
Audit Criteria, Condition (Evidence), Cause, Effect and Audit Conclusion
Recommendation
Day 2 / Link between Report, Audit Objectives and Working Paper
Balanced and Fair Reporting
Compliance Audit Reports- reporting requirements as envisaged in ISSAI 4100
Day 3 / Audit Report – Language and Structure
sequencing audit findings and structuring an audit paragraph
common pitfalls in the language used in audit reports
Style Guide

10.Course on Financial Attest Audit

(3 Working Days)

DAY /

TOPICS

Day 1 / Introduction about the course. Nature of Financial Attest Audit, Accounting Principles. ISSAI Guidelines on financial Audit
Auditing Standards and Audit Materiality. Risk Assessment and Risk Identification. Exercises
Day 2 / Overview of the Audit Process and Audit Sampling. Understanding the Entity Internal Controls and Internal Audit. Exercises
Planning for Financial Attest Audit in the context of Government Account, Audit Programme-Audit Assertions, Methods of Gathering Audit Evidence. Exercises
Day 3 / Overview of Financial Statements, Financial Audit in IT environment. Case Studies.
Financial (attest) audit in different auditee entities. Supervision and review of Financial Audit and Quality Assurance Mechanism based on International best practices.

11.Special Programme on “Audit Evidence”

(3 Working Days)

DAY /

TOPIC

Day 1 / Concept of Audit Evidence
Evidence Gathering Techniques
Day 2 / Audit Evidence in Financial Audit
Audit Evidence in Performance Audit
Day 3 / Audit Evidence in Compliance Audit
Invalid evidence,Closure and Summing up

12.Intensive Training Course on Direct Taxes

(10 Working Days)

DAY /

TOPICS

Day 1 / Introduction to Department Centric Audit, Audit methodologies, Determination of periodicity
Sample selection and Risk analysis
General lay out of Direct Tax Laws Distinction of legal terms in Direct Tax Laws. eg. Income (Concept of Income- definition in Income Tax Act, Capital & revenue income, agricultural income etc.), Wealth, business expenditure (capital and revenue expenditure alongwith relevant case laws on these subjects) etc. Definition of important terms and evaluation of their meaning- case laws.
Day 2 / How to read a Balance Sheet? Income not forming part of total income, Exemptions under chapter III and Provisions of section 14A.
Heads of Income and aggregation of taxable income- Income from salaries and income from house property including carry forward and set-off of losses under income from house property, Income from other sources.
Day 3 / Clubbing of income, carry forward and set-off of losses, assessment of HUF, firms, AOP, BOI, Co-operative society and Trust alongwith case studies and practical sessions
Day 4 / Chapter VIA deductions and tax rebates-theory
Chapter VI A deduction and Tax Theory alongwith case studies
Day 5 / Corporation Taxation Theory – Definitions in corporate taxation, MAT provisions, Section 115O, 115R, venture capital companies, liquidation of companies under section 178 & 179.
Practical problems and case laws on corporate taxation covering also certain tips on reading of balance sheet, final accounts, notes on accounts and auditor reports.
Day 6 / Arrear and collection of tax TDS, AT, SAT, regular taxes, interest, penalty and prosecution.
Income from business or profession including section 32 to 37, 40,40A,41,42,43A to 43D, 44, 44A,44AA,44AB, 44AD/AE/AF and presumptive income on non-residents- 44B to 44C, 44DA, 44DB and speculative transaction.
Day 7 / Non-resident taxation: DTAAs, important definitions, permanent establishment, special rates of tax and special provisions under section 93 and 94.
Computerisation in the income tax department like processing through AST software, electronic filing of return, e-TDS/TCS,e-refunds and Refund Banker etc. and its impact on audit.
Day 8 / Assessment procedure, search & seizure and settlement commissions, Appeals & Refunds Theory.
Practical sessions covering comments questions, case laws on Assessment procedure, search & seizure and settlement commissions, Appeals & Refunds Theory.
Day 9 / Income from capital gains/capital losses. Exemptions and deductions available there under alongwith relevant case laws and practical problems.
Direct Tax Code, Salient features of DTC
Comparative view of taxation in DTC and existing IT Act
Day 10 / Follow up of LARs/Processing of DPs/ATNs/ watching the recovery at the instance of audit, audit of waiver orders/loss of revenue cases. Session Evaluation-MCQ Test

13.Central Plan Schemes Monitoring System, State Plan Schemes and world bank aided projects

(3 Working Days)

DAY / TOPIC
Day 1 / Central Plan Schemes Monitoring System of the Planning Commission of India – an overview
Plan Budget Linked Documents (PBLD) and Concordant Table – understanding the formats and the resources like E-Lekha/CPSMS portal of CGA, GOI sanctions, RBI Advices/CMs, monthly Civil Accounts, etc.
Day 2 / Preparation and up-dating of Plan Budget Linked Documents and Concordant Table
Release of funds by the Central Government for CPS and CSS Schemes; and for various other schemes, not routed through State Budget, like MNREGA, NRHM, SSA, SGSY, MPLAD, etc., monitoring of expenditure, and detailed accounting and their reflections in CPSMS
Day 3 / Understanding various State Plan Schemes, and auditing thereof
World Bank Aided Projects – Release of funds, monitoring of expenditure, accountings, and auditing thereof
Preparation of Appreciation Notes for CPSMS, with performance review of funds not routed through budgets, budget analysis and trend of expenditure

14.Workshop on Audit of Public Private Partnership Projects

(3 Working Days)

DAY /

TOPICS

Day 1 / Overview of Public Private Partnership-Types, Success, Objectives and Role of Private Sector. Auditing Standards & Guidelines for Audit of PPP
Financial Powers, Procedures, Appraisal by/ Approval of PPP Appraisal Committee, Model Concession, Agreements, Institutional Arrangements in State Government, Discussion on case
Day 2 / Scope and Objectives of PPP Audit-Types of documents/accessing records of Private Sector Partners, Audit Planning, Process and Criteria for PPP Audit
Building Capacities for Public Private Partnerships- Indian perspective and challenges
Day 3 / ISSAI, INTOSAI Guidelines on best practice for the Audit of Risk in PPP
Case study on Audit of Public Private Partnership in Infrastructure projects, PPP in Social Sector- Case discussion

15.Basic Course on Audit and Accounting Standards

(5 Working Days)

DAY /

TOPICS

Day 1 / AS 1-Disclosure of Accounting Policies,
AS 2-Valuation of Inventories
AS 3-Cash Flow Statements,
AS 4-Contingencies and Events Occurring after the B/S Date
Discussion of case studies on the above topics
AS 30-Financial Instruments: Recognition and Measurement
AS 31-Financial Instruments: Presentation,
AS 32-Financial Instruments: Disclosures
Discussion of case studies on the above topics
Day 2 / AS 25-Interim financial statement,
AS 27-Financial Reporting of Interests in Joint Ventures AS 23Accounting for Investments in Associates in Consolidated Financial Statements Discussion of case studies on the above topics
AS 16- Borrowing Costs,
AS 18- Related Party Disclosures
AS 21-Consolidated Financial Statements, Discussion of case studies on the above topics
Day 3 / AS 5-Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies,
AS 6-Depreciation Accounting, AS 7-Construction Contracts
AS 9-Revenue Recognition, Discussion of case studies on the above topics
AS 15- Employee Benefits, AS 17- Segment Reporting, AS 20- Earning per Share
AS 26-Intangible Assets , Discussion of case studies on the above topics
Day 4 / AS 22-Accounting for Taxes on Income, AS 24-Discontinuing operations
AS 28-Impairment of Assets, AS 29-Provisions, Contingent Liabilities and Contingent Assets, Discussion of case studies on the above topics
AS 10-Accounting for Fixed Assets, AS 11-Accounting for the Effects of Changes in Foreign Exchange Rates, AS 12-Accounting for Government Grants
AS 13- Accounting for Investments, Discussion of case studies on the above topics
Day-5 / ISSAI guidelines on Auditing Standards
Discussion of Audit Points and evaluation

16.Work shop on Audit of Fraud

(3 Working Days)

DAY /

TOPIC

Day 1 / Introduction to the Fraud,
Corruption, definition of corruption and elements of corruption
Standing Orders on Role of Audit in relation to cases of Fraud and Corruption:-Modus Operandi of Fraud, factors influencing Fraud & Corruption, Types.
Day 2 / Standing Orders on Role of Audit in relation to cases of Fraud and Corruption:-Potential Fraud indicators and high risk areas in audit of Financial Statement, Performance Audit, receipt audit.
Internal controls and Risk assessment, Audit Evidence, Documentation.
Day 3 / Role of Auditor in Fraud and Reporting.
Identification of red flags in Govt. Sector-Case studies
Fraud Investigation and Forensic Test Techniques. Discussion of case studies

17.Course on Statistical Sampling and Risk Based Audit Approach