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Oct 23, 2013 (3 years and 7 months ago)

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COURSE
CONTENTS



Special Course on Audit of Contracts


3 坯rking Days)

Course contents


Day

Session

Topic

Day I

I & II

Audit of Contracts
-

Important points to be seen
regarding Tender Committee, its constitution and
procedure.

III & IV

Implementation and monitoring of general and
special conditions in Contracts.

Day II

I & II

Case study on Supply Contracts and Service
Contracts.

III & IV

Discussion and case studies of complicated cases of
contracts as noticed in audit.

Day III

I & II

Resolution of disputes in contractual clause and
arbitration in Contracts.

III & IV

Evaluation and Valediction.


Special Course on Annual Accounts


5 坯rking Days)

Course contents



Day

Session

Topic

Day I

I & II

Important Accounting Conventions and Internal Control

III & IV

Audit Mandate and Auditing Standards relating to audit of
Government Companies.

Day II

I & II

Provisions of Companies Act. governing audit of
Government Companies.

III & IV

Supplementary audit Under Sec.619(3) of the Companies
Act. 1956 as conducted by the CAG of India.

Day III

I & II

Accounting Standards of as issued by the Institute of Charted
Accounts and its compliance

III & IV

Case study relating to Accounting
Standards

Day IV

I & II

Annual Financial Statements
-

Profit & Loss Account (Salient
features relating to Govt. Companies).

III & IV

Important points to be seen in Balance Sheet Audit of Govt.
Companies.

Day V

I & II

Group Discussions relating to
Comments Under Sec.619


潦 the C潭灡nies Act.

III &⁉V

Evaluation an搠Vale摩ction.

Special Course on Privatisation


5 坯rking Days)

Course contents



Day

Session

Topic

Day I

I & II

Disinvestment/Privatisation in India; an overview and basic
insights in Privatisation.

III & IV

Disinvestment methodology and process flow for Privatisation
of companies.

Day II

I & II

Strategic sale route to disinvestment: step
-
by
-
step procedures.

III & IV

Disinvestment of Govt. Stake holding through
flotation of
shares for Privatisation

Day III

I & II

Audit Approach to Privatisation: INTOSAI guidelines
regarding Privatisation.

III & IV

Case study on Audit of key stages of Privatisation.

Day IV

I & II

Valuation issues in Privatisation and various
methods for
valuation of assets

III & IV

Group Discussion on Disinvestment concern in Power Sector

Day V

I & II

Major Audit concerns in Disinvestment and recent trends in
Audit of Privatisation.

III & IV

Evaluation & Valediction

Special Course on
Statistics and Sampling in Audit


5 坯rking Days)

Course contents

Day

Session

Topic

Day I

I & II

Introduction to Statistical methods and Descriptive Statistics

III & IV

Elementary probabilities theory and Classification and concept
of Probability.

Day
II

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 III

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 IV

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 V

I & II

Group Discussion and Case studies on Statistical Sampling in
Audit.

III & IV

Evaluation and Valediction.


Special Course on Performance Audit


6 坯rking Days)

Course contents


Day

Session

Topic

Day I

I & II

General

Introduction and formation of Groups, Discussion
about the experiences relating to Performance Audit.

III & IV

Performance Audit Guidelines and Practice Guides issued by
CAG. Objective and impact evaluation of
Performance Audit.

Day II

I & II

Strategic planning and entity cooperation. Objective of
strategic planning, appraisal of strategic plan by SAI.

III & IV

Audit objective and criteria for Performance Audit.
Understanding the programme and setting audit
criteria.

Day III

I & II

Implementing the Performance Audit Plan. Field audit process,
audit programme and audit approach.

III & IV

Evidence and Documentation and Practice Guides issues by
CAG. Factors affecting evidence and evidence analysis.

Day IV

I

& II

Stand alone Report for Performance Audit Characteristics of
good report, Structured of report.

III & IV

Management issues in Performance Auditing including
mandate use of expert consultant and outsourcing.

Day V

I & II

Performance Audit in EDP
Environment. Evidence gathering
and analysis Techniques.

III & IV

Critical technical issues in Performance Auditing.
Recommendation and follow up procedure.

Day VI

I & II

Group discussion and case study on performance audit.

III & IV

Evaluation &
Valediction




Special Course on Risk Based Audit Approach


3 坯rking Days
)

Course contents


Day

Session

Topic

Day I

I & II

Risk Based Audit Approach


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Evaluation an搠sale摩ction.


Special Course on Budgeting Exchequer Control, issue of Sanction
monitoring of Expenditure &

Related matter


5 坯rking Days
)

Course contents


DAY

SESSION

TOPIC

Day I

I & II

Receipt of Accounts from Treasuries in
AG

A & E


Offices

III & IV

Compilation of Accounts in VLC System

Day II

I & II


Receipt of Accounts in Works/Forest Divisions & its
Compilation

III & IV


Receipt of Accounts in Account current section & its
Compilation


Day III

I & II

Working of DD Section & Broadsheet Maintaining
DD Section

III & IV

General functions &

Organizational set up of Book
Section


Day IV

I & II

Reserve Bank deposit Account Maintain in Book
Section

III & IV

Preparation of Appropriation Account & Finance
Account in (A & E) offices with a case study


Day V

I & II

Monitoring of Expenditure,
receipt & related matter

III

Group discussion on monitoring expenditure

IV

Evaluation & Valedictions


Special Course on Direct Taxes


10 坯rking Days)

Course contents


Day I

I & II

Inaugural Session.

Audit mandate


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-

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III & IV

-
Do
-

Practical alongwith case studies

Day VI

I & II

Corporate taxation

Theory


Definitions in corporate taxation, MAT Provisions:
section 115 O 115O, 115R: venture
capital companions,
liquidation of companies under section 178, 179.

III & IV

Practical problems and case laws on corporate taxation
covering also certain tips on reading of balance sheet final
accounts, notes on A/c and auditor reports.

Day VII

I & II

Non residents taxation: DTAAs, Important definitions,
permanent establishment, special rates of tax and special
provisions under section 93 and 94.

III & IV

Computerization 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 VIII

I & II

Assessment procedure, Search & Seizure & settlement
commissions, Appeals & Refunds Theory.

III & IV

Practical sessions covering comments questions,
case laws on
these subjects also.

Day IX

I & II

Arrears and collections of tax TDS, AT, SAT, regular taxes
interest, penalty and persecution.

III & IV

Wealth tax and certain other Direct Taxes on interest tax,
expenditure taxes and clarification of
doubts in IT & other
assessments.

Day X

I

(a)

Audit methodologies:

(b)

Determination of periodicity:

(c)

Sample selection under Risk analysis

II

Follow up of LARs/Processing of DPs/ATNs/ watching the
recovery at the instance Audit, Audit of wariver

order/loss of
revenue cases

III & IV

Feed back and valediction





Special Course on Right to Information and Communication Policy of our
Department


2 坯rking Days)

Course contents




Day

Session

Topic

Day I

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 II

I & II

Communication Policy of Indian Audit & Accounts
Department and
case studies relating to RTI

III

Group Discussion and Case Study relating to RTI


IV

Evaluation and valediction.

Special Course on Audit of Panchayati Raj Institution

PRIs



5 坯rking Days)

Course contents


DAY

SESSION

TOPIC

Day I

I & II

Historical

perspective of PRIs. Constitutions and
Organization of PRIs and powers and Functions of PRIs

III & IV

Audit of
PRIs

Special Fund, Grant and audit point. Audit of
Loans borrowed by
PRIs

its accounting systems

Day II

I & II

Budget of PRIs and Audit
points. Audit of Taxation, Octroi
and Cess; their accounting system and audit points.

III & IV

Accounting systems of PRIs; understanding accrual system
of accounting; accounting principles; codification structure
in PRIs accounting system

Day III

I & II

Public Works and its accounting system; stores and its accounting
system; health and sanitation and its accounting system.

III & IV

Case study on Financial statements

Day IV

I & II

Familiarization with Schemes like National Slum
Development Programmed

NSDP

ⰠNAREGA

III &⁉V

Gr潵瀠 Discussi潮 潮 Duties an搠 灯pers 潦 Au摩t潲Ⱐ
Au摩ti湧 Stan摡r摳.

Day V

I… II

Enviro湭e湴 Management an搠S潣ial Au摩t Im灯ptant
O扳ervati潮s raise搠in
Au摩t Re灯pts 潦 Different States

III &⁉V

Evaluation & Vale摩ction





Special Course on Personnel Management and Organizational Behaviour


3 坯rking Days)

Course contents



Day

Session

Topic

Day I

I & II

Human Behavior

and Organizational Goals in Personnel
Management

III & IV

CCS (Conduct) Rules and CCS (CCA) Rules as a tool of
Personnel

management with case studies.

Day II

I & II

Creative decision making and solving problems
according to Works Culture.

III & IV

Case study on Gender Sensitisation issues and Motivation
in Government System

Day III

I & II

Time Management for better results and Inter
Personnel
relationship.

III

Group Discussion on Human Behaviour at work place

IV

Evaluation & Valediction


Special Course on Peer Review


3 坯rking Days)

Course contents



DAY

SESSION

TOPIC

Day I

I & II

Introduction
-
Concept, Scope & Objective

III & IV

Peer Review
-

Process & Procedure

Day II

I & II

Technical Standards with Case Study

III & IV

Questionnaire for Peer Review of Administration
Wing & Auditing Wing

Day III

I & II

Questionnaire for Peer Review of Accounts & Entitlement
Wing

III

Group Discussion on Documentation & Reporting

IV

Evaluation & Valediction





Special Course on Gender Sensitisation

(2 Working Days)

Course contents



Day

Session

Topic

Day I

I & II

Introduction to Gender Sensitisation and Gender Concerns
in human development

III & IV

Gender impact assessment and case studies on Audit Plan of
a
Gender Sanitized Scheme.

Day II

I & II

Gender Sensitization in Work place and women
empowerment

III

Group Discussion on zero tolerance zone in IAAD.

IV

Evaluation and Valediction.


Special Course on Disciplinary Proceedings including roster, DPC
meeting
and writing of Confidential Reports


5 坯rking Days)

Course contents


Day

Session

Topic

Day I

I & II

Overview of DP’s Rules


CCp EC潮摵ct) oules ㄹ㘴Ⱐ1Cp
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mrinciples 潦 Natural gustice

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灲潣essing an a灰pal C 摲afting an 潲摥r a灰pal

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灡nelle搠 摥灡rtmental acti潮

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Evaluation an搠vale摩ction


Special Course on Fraud, Forensic Detection and Forensic Audit


5 坯rking Days)

Course contents

Day

Session

Topic

Day I

I & II

Basic concepts of Fraud & Corruption. Responsibilities for
prevention of Fraud and Corruption.

III & IV

Understanding Fraud and Corruption, Fraud Detection
Techniques.

Day II

I & II

ASOSAI Guidelines for dealing with audit of Fraud and
Corruption.

III & IV

Investigating and reporting cases of Fraud and Corruption.
of Fraud cases.

Day III

I & II

Potential Fraud indicators and determination of Red flags in
Fraud, high risk areas.

III & IV

Treatment of Fraud and Corruption and Role of Auditor in
considerations of Fraud.

Day IV

I & II

Case studies on Fraudulent Drawl and Expenditure.

III & IV

Group Discussion on cases relating to Fraud and
Corruption.

Day V

I & II

Control Activities for prevention of Fraud including
Information Technology concept.

III & IV

Evaluation and Valediction.




Special Course on Accrual Accounting


2 坯rking Days)

Course contents


Day

Session

Topic

Day I

I & II

Review of present system and introduction of
Accrual basis Accounting Systems

III & IV

Role of GASAB on development of accrual
accountin
g standards.

Day II

I & II

Nature of reporting in accrual
accounting, Positive
fac
tors in accrual accounting and Public Sector
Financial Reporting Frame Work.


III & IV

Evaluation and Valediction.






Special Course on A
udit Quality Management Framework


3 坯rking Days)

Course contents



DAY

SESSION

TOPIC

Day I

I & II

Introduction to Audit Quality Management
Framework and its broad parameters

III & IV

Leadership and Direction
-

Core values and Auditing
Standards, Strategic Planning, Portfolio and Risk
Management

Day II

I & II

Human Resource Management


Staffing and
Training of audit personnel, capacity building
personnel welfare and benefits

III & IV

Audit Management and relationship with clients


Audit Planning and Execution, Reporting and
Follow up

Day III

I & II

Continuous Improvement through
Internal Audit,
Internal Quality Assurance and Peer Review with a
case study

III & IV

Evaluation and Valediction


Special Course on
CCO based Audit (Department Centric Audit)



3 坯rking Days)

Course contents



DAY

SESSION

TOPIC

Day I

I & II

Concept
and objectives of the Department Centric
Audit

III & IV

Risk Evaluation and Selection of CCO/DDO units

Day II

I & II

Planning for Department Centric Audit

III & IV

Broad Parameters for executing CCO based Audit

Day III

I & II

Reporting on Department
Centric Audit

III & IV

Evaluation and Valediction


Special Course on
Audit using the VLC Data


5 坯rking Days)

Course contents



Day

Session

Topic

Day I

I & II

Introduction of VLC, Draw Back of Manual System &
Benefits of VLC

III & IV

Introduction
of VLC, Draw Back of Manual System & Benefits
of VLC

Day II

I & II

Role of VLC in Treasuries & State Account

III & IV

Case Study on VLC Data Base Uses in Audit Offices

Day III

I & II

VLC in AG (A&E) Offices, Detailed Study with each


Module with Practical Approach (Cont)

III & IV

VLC in AG (Audit) Offices, Detailed Study with each

Module with Practical Approach (Cont)

Day IV

I & II

VLC in AG (A&E) Offices, Detailed Study with each

Module with Practical Approach (Final)

III & IV

VLC in AG (Audit) Offices, Detailed Study with each

Module with Practical Approach (Final)

Day V

I & II

Ganpati Committees recommendations report

III

Group Discussion on Ganpati Committees
recommendations report

IV

Evaluation & Valediction


Special Course on
Auditing of Public Private Partnership (PPP)

in Infrastructure Projects


3 坯rking Days)

Course contents


DAY

SESSION

TOPIC

Day I

I & II

An overview of Public Private Partnership (PPP)

What are Public Private Partnerships?

Public Private Partnerships and Privatization,

Objectives of Public Private Partnerships

and Role of private sector Partner in PPP Projects

III & IV

Institutional Arrangement for Appraisal and
Approval of Public Private Partnership Projects

Financial
Powers of PPP Appraisal Committee,

Procedure for Formulation and Appraisal of PPP Projects
and Model Concession Agreements (MCA)

Day II

I & II

Mandate
,

Scope and Objectives of PPP Audit

Auditing Standards and guidelines for the audit of PPP
Projects, Iden
tifying and sharing risks, Documents to be
audited and when should a PPP is subject to Public Audit

III & IV

Audit Planning
,

Process and selection


of criteria for PPP Audit

Selection of PPP Projects for Audit and preparation of Audit
Plan with a case

study. Audit Methodology, Audit of Project
Formulation and Approvals, Audit of Commercial
Department and Value for Money Audit.

Day III

I & II

Reporting audit findings and
R
ecommendations

Reporting of achievement, exit conference, impact of the
policy on

the user community. Performance Audit guidelines
for Reporting. Specific, Precise and to the point
Recommendations and Group Discussion.

III & IV

Evaluation and valediction


Special Course on

Regulation on Audit and Accounts


3 Working Days)

Course
contents

DAY

SESSION

TOPIC

Day I

I & II

Role of CAG in regard to audit, Broad objectives of
audit, Mandate and Scope of audit and Auditing
Standards

III & IV

Broad Principles of Financial Audit.

Compliance
Audit of expenditure, receipts grants in aid and
Performance Audit


Day II

I & II

Audit of Bodies and Authorities substantially
financed form Union and State Revenues, Audit of
Stores and Stock. and Performance Audit

III & IV

Audit of
Government Corporations and Government
Companies, Role of Audit Board for Central Public
Sector Undertakings

Day III

I & II

Audit Notes and Inspection Reports, Draft Paragraph
and Audit Report, Action taken Reports and Follow
up action.

III & IV

Evaluation and valediction


Special Course on

General procedure regarding formulation,
prescription and recommendation of Accounting Standards in India
(For Commercial SAOs/AOs/AAOs)


3 Working Days)

Course contents

DAY

SESSION

TOPIC

Day I

I & II

Introduction regarding objectives and functions of
Accounting Standards Board

III & IV

Significance of harmonizing Global Accounting
Standards

Day II

I & II

Framework for preparation and presentation of
Financial Statements

III & IV

Formulation of Accounting Standards Corresponding
to IFRS

Day III

I & II

Procedure for issuing Accounting Standards in India

III & IV

Evaluation and valediction

Special Course on

Brief introduction to International Financial
Reporting Standards (IFRS) (For Commercial SAOs/AOs/AAOs)


3 Working Days)

Course contents

DAY

SESSION

TOPIC

Day I

I & II

Introduction about International Accounting
Standards Board and Structure of IFRS

III & IV

Role of Framework and objective of Financial
Standards and underlying of assumptions

Day II

I & II

Qualitiative characterisitics of financial statements.
Understandibility, Reliability, Comparibility,
Relevance, Constraints and True & Fair

III

& IV

Elements of Financial statements

Assets, Liability, Equity Revenue and Expenses.


Day III

I & II

Adoption of IFRS in India and Group Discussion on
IFRS.

III & IV

Evaluation and valediction


Special Course on

Corporate Social Responsibility and Audit thereof

(For Commercial SAOs/AOs/AAOs)

(03 Working Days)


Course contents

DAY

SESSION

TOPIC

Day I

I & II

Evolution of concept of Corporate Social
Responsibility (CSR) in India.

III & IV

Responsibilities of the
Corporate towards society


Business Ethics.

Day II

I & II

Fundamental Principles and Core Elements of
Corporate Social Responsibility Policy


Ethical
functions, Workers Rights and Welfare etc.

III & IV

Approaclues

for CSR
-
Community Based
Development, Direct Business Strategy, Creating
Shared Value etc.

Day III

I & II

Case studies and Group discussion on CSR being
observed by Public Sector and Private Sector
Corporates.

III & IV

Evaluation and valediction


Special Course on Financial Attest Audit


5 坯rking Days)

Course contents

Day

Session

Topic

Day I

I & II

Introduction, Broad Principles of Accountancy and Basics of
F
inancial Management.

III & IV

Auditing Standards of the CAG of India relating to
Financial
Au
dit

Day II

I & II

Accounting Standards as issued by the Institute of Charte
r
d
Acco
untants of India and disclosure requirement

III & IV

Audit Planning and Field Audit Programme. Audit objective
an
d audit approaches.

Day III

I & II

Understand the entity and its organization and IT environment
o
f entity

III & IV

Supervision, Internal Control and Internal Audit in the audit of
Financial statements.

Day IV

I & II

Case studies on Audit Sampling and Analytical Review

III & IV

Importance of Materiality in Financial statement and Risk
Assessment.

Day V

I & II

Principles of reporting and Drafting of review relating to
Financ
e (Attest) Audit with case studies

III & IV

Evaluation & Valediction


Special Course on Internal
Control Evaluation Manual


3 坯rking Days)

Course contents




Day

Session

Topic

Day I

I & II

Introduction to Internal Control

What is Internal Control and its necessacity
, Internal Control
by Management and Staff, Reasonable assurance, limitations
of internal control

III & IV

Components of Internal Control

Control Environment, Risk identification, control activities,
Information and communications

Day II

I & II

Role
of Internal Audit in Internal Control

Main objectives of Internal Audit and Internal Audit in
Government Departments


III & IV

Role of External Audit in Internal Control

Responsibility for Internal Control and Importance

of
assessment for Internal Control

Day III

I & II

Audit System

Evaluation of existing Internal Control arrangements, Flow
chart, Internal Control Questionnaire, walk through checks,
Documentation and Reporting

III & IV

Evaluation & Valediction





Audit of Finance & Appropriation Accounts Interaction between

Accounts & Audit Offices


3 坯rking Days)

Course contents




Day

Session

Topic

Day I

I & II

Introduction to Finance & Appropriation Accounts

III & IV

Preparation of Finance Accounts: Detailed and summariesed
statements

Day II

I & II

Guidelines for preparation of Appropriation Accounts

III & IV

Interactions between Accounts and Audit Offices


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Finance Acc潵nts t漠Cha灴er f

aay fff

f… ff

Au摩t an搠Certification 潦 Finance C A灰p潰oiation Acc潵nts

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Evaluation C sale摩ction





Special Course on
Summoning of officials/records of IA & AD by the Police
Vigilance


3 坯rking Days)

Course contents



DAY

SESSION

TOPIC

Day I

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 II

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 III

I & II

Confidentiality of the materials for the Audit Report
and Audit Reports before presentation to Legislature.

III & IV

Evaluation and Valediction

Special Course on Central Plan Monitoring System


3 坯rking Days)

Course contents


Day

Session

Topic

Day
I

I & II

Implementation of Central Plan Scheme Monitoring
System (SPSMS) Appraisal of present status and
problems and difficulties being faced in compiling
information

III & IV

Appraisal of present status and problems and
difficulties being faced in
compiling information.

Day II

I & II

Preparation of monthly material on Central Plan
Scheme Monitoring System and forwarding to
Headquarters Office by due dates

III & IV

Review of the material on CPSMS received from
various offices

Day III

I & II

Summing up and concluding
Group
discussion on
CPSMS

III & IV

Evaluation and Valediction.


Special Course on Improper operation of Personal Deposit
Accounts/Personal Ledger Accounts


3 坯rking Days)

Course contents


Day

Session

Topic

Day I

I & II

Introduction about the course and Management of
Public Accounts and DDR Heads.

III & IV

Deposit Accounts, Types of Deposits, Record
maintained in the Treasury for accounting of
Deposits, Lapse of Deposits.

Day II

I & II

Personal Deposits/Personal
Ledger Accounts,
Different types of Personal Deposits. Role of AG in
opening of Personal Deposits.

III & IV

Accounting procedure of Personal Deposits/Personal
Ledger Accounts.

Day III

I & II

Adverse Balance in Public Account and Personal
Dep
osit
Accounts and clearance thereof.

III & IV

Evaluation and Valediction.




REGIONAL TRAINING INSTITUTE, JAIPUR

Computer Course on Level 1 Group I

Basic Computer Skills (Windows, Word and Excel)

(06 Working Days)

PROGRAMME

DATE & DAY

SESSION

TOPIC

DAY 1

10.00AM

Inauguration

I & II

Operating System (Windows XP)

-
Basic Operations

-
Working with the File System

III & IV

Microsoft Word

-
Creating, Modifying, and Saving Documents

-
Character, Paragraph, & Page Formatting

-
Printing

DAY 2

I & II

Microsoft Word

Headers/Footers, Footnotes

-
Find and replace

III & IV

Microsoft Word

-
Working with Tables,

DAY 3

I & II

Microsoft Word

Mail merge

-
Protect document

III & IV

Microsoft Word

-
-
Bullets & Numbering

-
Columns

DAY 4

I & II

Microsoft Word

-
Borders & Shading

-
Track changes

III & IV

Microsoft Excel

-
Creating, Modifying, and Saving Worksheets

DAY 5

I & II

Microsoft Excel

-
Format cells, Format rows & Columns

III & IV

Microsoft Excel

-
Working with Formula and Functions

DAY 6

I & II

Microsoft Excel

-
Statistical Function

-
Financial Function

III

End
-
of
-
Course Assessment

IV

Evaluation & Valediction


REGIONAL TRAINING INSTITUTE, JAIPUR

Computer Course on Level 2 Group 1

D
atabase concepts, system concepts and introduction to MS Access

(0
6

WORKING DAYS)

PROGRAMME

DATE & DAY

SESSION

TOPIC

DAY 1

10.00AM

Inauguration

I & II

Introduction to RDBMS Concepts

III & IV



Creating a Database

-
Designing the Database

-
Using the Database Wizard

-
Looking at Database Properties

DAY 2

I & II

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

III & IV

Relating Tables

-
Defining a Relationship

-
Viewing and Editing Relationships

-
Printing the Relationships

DAY 3

I & II

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

III & IV

Sorting, Filtering, and Printing Records

-
Sorting Records

-
Filtering Records

-
Printing Table Data

DAY 4

I & II

Extracting Information with Queries

-
How Do
Queries Work?

-
Creating Select Queries

-
Adding Selection Criteria

-
Setting Query Properties

-
Modifying a Query
-

III & IV

Extracting Information with Queries

Performing Calculations in a Query

-
Creating Special Queries with the Query Wizard

-
Printing the
Query Results

DAY 5

I & II

Creating Advanced Queries

-
Creating Special Purpose Queries

-
Find Duplicate query

III & IV

Creating Advanced Queries

-
Designing Action Queries

-
Update Query

-
Append Query

-
Delete Query

DAY 6

I & II

Using the Form Wizard

-
Creating a New Form Design

-
Modifying the Form Design

-
Using the Form

-
Printing the Form

III

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

IV

End
-
of
-
Course Assessment and Evaluation &
Valediction



REGIONAL
TRAINING

INSTITUTE, JAIPUR

Computer Course on I.T. Audit
Advanced/IDEA

(
06

WORKING DAYS)

PROGRAMME

DATE & DAY

SESSION

TOPIC

DAY 1

10.00 AM

Inauguration

I & II

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

III & IV

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 & II

I D E A

-
Appending a Virtual Field

-
Performi
ng a Record Extraction

-
Identifying Duplicate Invoices

-
Identifying Gaps in an Invoice Number Sequence

-
Performing a Key Value Extraction

-
Performing a Record Extraction Using @Functions

III & IV

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


I & II

Case Study (Accounts Receivable Audit
using I D E A)

III & IV

Case Study (Accounts Payable Audit and Fraud
Investigation using I D E A)

DAY 4

I to IV

Group Discussion on Financial Audit through CAATs

DAY 5

I to IV

Presentation on Printed DPs

DAY 6

I & II

Practical Exam

III & IV

Evaluation & Valediction



REGIONAL TRAINING INSTITUTE, JAIPUR

COMPUTER COURSE ON Level 1 Group 2

IT Audit Basic (Concept of IT Auditing)

(06 WORKING DAYS)

PROGRAMME

DATE & DAY

SESSION

TOPIC

DAY 1

10.00 AM

Inauguration

I & II

Introduction to IT
Audit

Steps in IT Audit

Preliminary Assessment and Information Gathering

III & IV

Risk Assessment to Define Audit Objective and Scope

DAY 2

I & II

Evidence Collection and Evaluation Documentation and
Reporting

III & IV

IT Controls

-
Definition of IT
Controls

-
Controls in a Computerized Environment (General IT
Controls & Application Controls)

DAY 3

I & II

Audit of General Controls

-
Organizational and Management Controls

-
IT Operational Controls

-
Physical Controls (Access and Environment)

III & IV

Audit of General Controls (Contd…)

-
Logical Access Controls

-
Controls for IT Acquisition

-
Program Change Controls

-
Business Continuity and Disaster Recovery Controls

DAY 4

I & II

Audit of Application Controls

-
Input Controls

-
Processing Controls

-
Output
Controls

-
Master/Standing Data File Controls

-
Network and Internet Controls

III & IV

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
C潮tr潬 l扪ectives

aAv R


I & II

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?

III &
IV

IT Control Frameworks

-
Brief discussion of various frameworks

-
COBIT: An Overview

-
Introduction of COBIT in IA&AD for IT Auditing

DAY 6

I & II

End
-
of
-
Course Assessment

III & IV

Evaluation & Valediction

REGIONAL TRAINING INSTITUTE, JAIPUR

Computer
Course on Networking Essentials


(03 WORKING DAYS)

PROGRAMME

DATE & DAY

SESSION

TOPIC

DAY 1

10.00AM

Inauguration

I

Introduction to Local Area Network

-
Advantages of Networking

-
Domain Naming System

-
Types of Network

-
Transfer of Packets of Information

in Networking

II

Hand on

III

IP Address System & OSI Reference Model

IV

Hand on

DAY 2

I

Address Resolution Protocol

Firewalls

Encryption

Virtual Private Networks

Hacking

II

Hand on

III & IV

Rules for a Good Network Security


DAY 3

I

Installing, Configuring, & Trouble
-
Shooting Local
Area Network

II

Hand on

III

End
-
of
-
Course Assessment

IV

Evaluation & Valediction


REGIONAL TRAINING INSTITUTE, JAIPUR

Computer Course on SQL

(06 WORKING DAYS)

PROGRAMME

DATE & DAY

SESSION

TOPIC

D
AY 1

10.00 AM

Inauguration

I & II

Introduction to RDBMS Concepts


III & IV

Writing Basic SQL Statements


D
AY 2

I & II

Restricting and Sorting Data

(Where clause, Character Strings and Dates and

Comparison Operators)

III & IV

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

D
AY

3

I & II

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 Dat
es, Using Arithmetic
Operators with Dates, Date Functions, Conversion
Functions (TO_CHAR, TO_NUMBER, TO_DATE),
Date Format, Special Functions (NVL, DECODE),
-
Nesting Functions

III & IV

Displaying Data from Multiple Tables

-
EQUIJOIN, NON
-
EQUIJOIN,
OUTERJOIN,
SELFJOIN

D
AY 4

I & II

Aggregating Data Using Group Functions

-
AVG, SUM, MIN, MAX, COUNT

-
GROUP BY and HAVING Clauses

III & IV

Subqueries

D
AY 5

I & II

Creating and Managing Tables

CREATE TABLE, ALTER TABLE, DROP TABLE

III & IV

Manipulating
Data

INSERT, UPDATE, DELETE, COMMIT, ROLLBACK

D
AY 6

I & II

Including Constraints

III

End
-
of
-
Course Assessment

IV

Evaluation & Valediction

REGIONAL TRAINING INSTITUTE, JAIPUR

Computer Course on Oracle D
eveloper 2000

(06 WORKING DAYS)

PROGRAMME

DATE

& DAY

SESSION

TOPIC

DAY 1

10.00AM

Inauguration

I & II

Introduction to RDBMS Concepts

III & IV

Introduction to Oracle Developer/2000

-
Overview of the Developer/2000 Package

-
Introduction to Developer/2000 Builder Tools

-
Customizing Developer/2000
Session

D
AY 2

I & II

Form Builder

-
Working in the Form Builder Environment

-
Creating Basic Form Modules

-
Running a Form Builder Application

III & IV

Forms Design
-
I

-
Working with Data Blocks and Frames

-
Working with Text Items

-
Creating LOVs and Editors

DAY 3

I & II

Forms Design
-
II

-
Creating Additional Input Items

-
Creating Noninput Items

-
Creating Windows and Content Canvases

-
Working with Other Canvases

III & IV

Working with Triggers

-
Introduction to Form Triggers

-
How to Produce Triggers

-
Adding
Functionality to Form Items

-
Using Query Triggers

-
Debugging Triggers

DAY 4

I & II

Forms Processing

-
Forms Runtime Messages and Alerts

-
Data Validation

-
Navigation

-
Transaction Processing

III & IV

Forms Programming

-
Writing Flexible Code

-
Sharing
Objects and Code

-
Managing Multiple
-
Form Applications

DAY 5

I & II

Introducing Oracle Reports

-
Designing and Running Reports

-
Report Builder Concepts

-
Creating Reports with Report Wizard

Introduction to Report Builder

-
Modifying Reports using Live
Previewer

-
Managing Report Templates

-
Report Storage Methods

III & IV

Enhancing Data Content in Report Builder

-
Using the Data Model to Create Queries and Groups

-
Using the Data Model to Create Columns

Enhancing Layout and Properties in Report Builder

-
Enhancing Reports Using the Layout Model

-
Modifying Layout Properties in Reports

DAY 6

I & II

End
-
of
-
Course Assessment

III & IV

Evaluation & Valediction