Regional Training Institute,Ranchi

Course Contents :

 

COURSE CONTENTS
General Courses
     
1.   Course Title   : Audit of Contracts and MOUs
2.   Date                :  10.04.2017 to 12.04.2017
3.   Duration         : 3 days
4.   Location         : Regional Training Institute, Ranchi
5.   Programme Background: The training programme on Audit of Contracts and MOUs is being conducted based on training needs of User Offices of RTI Ranchi.
6.   Learning Objectives: The course aim at introducing the participants about the basic concept of Contract procedures in Government Department, understand the key audit issues of various stages of contract. The participants understand the various key issues to be looked into while conducting audit of contracts of railways, works etc.
7.   Programme Content and Structure


DAY

TOPIC

Day-1

Contract procedures in Government Department and Commercial Undertakings. Guidelines of DietY on DMEP, Key points to be looked into.

Procurement, E-Procurement, Execution and Material Management. General and Special Conditions of Contracts, pre order tie-up and MOUs

Day-2

Audit of pre-requisite earnest money/security deposit, Bank guarantee. Preparation of NIT-poor NIT, unfair conditions of contract, , Inspection of work

Contract and Purchase procedure followed in Department of Railways and points to be seen in Audit. Case Studies

Day-3

Planning and Execution of Contract Audit- Key issues to be looked into in audit

Salient features of contract in Works Audit., Advance payment, measurement Book- its importance Points to be seen while auditing Works Contract and case studies discussion
Evaluation and Valediction

8.         Methodology: Lectures, Presentation and Interactive sessions.
9.         Target Participants: AAOs/AOs/Sr.AOs
Additional Information
10.       Faculty: The core faculty and topic expert of PSUs and officers of the IA&AD will be invited.
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1.   Course Title   : Various Types of Suspense and Remittances, its operation procedure & Clearance, Preparation of Review of Balance
2.   Date                :  17.04.2017to 21.04.2017
3.   Duration         : 5 days
4.   Location         : Regional Training Institute, Ranchi
5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
6.   Learning Objectives:

    • The course aims to aware the participants the reasons for various types of Suspense Accounts occurring in the Government Accounts as well as operation of Personal Deposit/Ledger Accounts.
    • At the end of the course, the participant should be able to
      • Understand the implication of various types of Suspense Accounts occurring in the Government Accounts.
      • Understand how to clear various types of Suspense balances.
      • Understand the operation of personal Deposit/Ledger Accounts and its effect on improper operation of Personal Deposit/Ledger Accounts.

7.   Programme Content and Structure


DAY

TOPIC

Day-1

Introduction to Suspense & Remittance A/Cs applicable in Government System of Accounting, Suspense & Remittance A/Cs Meaning and variation  

Significance of Public Accounts and DDR Heads in Government Accounting and Problems in Managing Public Accounts and DDR Heads

Day-2

Operation Procedure and Clearance of 8658-Suspense Accounts
101- P.A.O Suspense, 102- O.B. Suspense, 102-Treassury Suspense & 102 Suspense Account (Civil) other Circle Accounts.

Operation Procedure and Clearance of 8658- Suspense Accounts
109- Reserve Bank Suspense (Headquarter), 110-R.B. Suspense(C.A.O), 111- D.A.A. Suspense
112-T.D.S. Suspense, 113- Provident Fund Suspense
123- All India Services Officers Group Insurance Scheme Suspense
Operation procedure & clearance of 8782 Remittance Heads

Day-3

Maintenance of Suspense & Remittance Broadsheets. Review of Balances and Adverse Balances in Public Accounts and its effect in Finance Accounts.

Accounting operations of all Inter-Government transactions with monetary adjustments through R.B.I Advice Procedure and Cash Settlement System,
PIL Deduction & Interest Warrant – Practical Exercises

Day-4

Deposit Accounts, Types of Deposits, Records maintained in the Treasury for Accounting of Deposits, Lapses of Deposit

Personal Deposits/Personal Ledger Accounts, Different Kinds of Personal Deposits, Role of AG in opening of Personal Deposit Accounts

Day-5

Accounting Procedure of Personal Deposits/Personal Ledger Accounts
Adverse Balance in Personal Deposit Accounts and clearance of Adverse Balance
Case Study on Review of Balances on Suspense & Remittance Accounts

Significance of Ethics & Values in public Governance and code of ethics in IA & AD
Evaluation
Valediction

8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
9.   Target Participants: Accountants/ Sr.Accountants/ Auditors/ Sr.Auditors/ AAOs/ AOs/ Sr.AOs
Additional Information
10. Faculty: The core faculty as well as topic expert guest faculty will take the sessions.
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1.   Course Title   : State Receipt Audit-Excise, Stamps & Registration, Motor Vehicle
2.   Date                :  24/04/2017 to 26/04/2017
3.   Duration         : 03 days
4.   Location         : Regional Training Institute, Ranchi
5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
6.   Learning Objectives:

  •  The course aims to make the participants understand the types of state receipts and its concept. The various checks to be exercise in the Audit of receipts.

At the end of the course, the participants will also learn the process of audit of state receipts.
7.   Programme Content and Structure


DAY

TOPICS

Day-1

Introduction and Overview of State Receipt Audit

Audit of State Excise Receipt. Checks exercised in audit with case discussion

Day-2

Audit of State Excise Receipt. Checks exercised in audit with case discussion

Audit of Stamps & Registration. Checks exercised in audit with case discussion

Day-3

Audit of Motor Vehicle Receipts. Checks exercised in audit with case discussion

Quiz, Evaluation and Valediction

8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
9.   Target Participants: AAOs/AOs/Sr.AOs
Additional Information
Faculty: The faculty will be drawn from officers of the IA&AD department
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1.   Course Title   : Treasury Inspection including IT Audit of Treasuries
2.   Date                :  01.05.2017 to 05.05.2017
3.   Duration         : 5 days
4.   Location         : Regional Training Institute, Ranchi
5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
6.   Learning Objectives:

    • The participants will get an idea about what are records to be checked while inspecting a Treasury and conducting IT Audit of Treasuries.
    • At the end of the course, the participant should be able to:
    • Understand the objective and importance of Treasury Inspection.
    • Understand the function of Treasuries and the various records maintained in Treasuries
    •  Understand the duties and responsibilities of T.O and DDOs with reference to Budget

     

    • Understand the maintenance of reconciliation of the cash balances with the Bank.
    • Understand the subsidiary cash book, payment register etc understand how to draft an Inspection Report.
    • Understand the IT Audit objectives, mandate, steps and process planning
    • Understand the controls of IT Environment, General controls of organizational and management controls.
    • Understand the Operational controls, physical and logical access controls.
    • Understand acquisition controls, programme change controls, business continuity and disaster recovery and audit of application control- input controls and processing control and output controls.

    7.   Programme Content and Structure


    DAY

    TOPIC

    Day-1

    Overview of Functioning of Treasuries, Duties and Responsibilities of Treasury Officer and D.D.Os.

    Role of Treasury in Budgetary Control of the State, Control by Treasury Officer  with  reference to Budget of D.D.Os.  

    Day-2

    Internal Controls and Registers maintained in Treasury.

    Planning a Treasury Inspection and Areas of Focus.

    Day-3

    Interesting cases noticed during Treasury Inspection Report, Drafting Treasury Inspection Report

    Reporting Results of Inspection and Common Irregularities at Treasuries, Case studies of Treasury Inspection Report.

    Day-4

    Information Technology (IT) Audit of Treasuries- General Controls, Application Controls,

     

    Security and End User Computing Controls, Use of Computer, Assisted Audit Techniques (CAAT)

    Day-5

    Understanding the Accounting System Software of the State- Jharkhand, Evidence Collection and Evaluation.

     

    Significance of Ethics and Values in Public Governance, Code of Ethics for IA&AD, Test Evaluation and Valediction

    8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
    9.   Target Participants: Accountants/Sr.Accountants/Auditors/Sr.Auditors/AAOs /AOs /Sr.AOs
    Additional Information
    10. Faculty: The faculty will be drawn from officers of the IA&AD particularly Group Officers.
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    1.   Course Title   : Workshop on Audit Reporting.
    2.   Date                :  15.05.2017 to 17.05.2017 
    3.   Duration         : 3 days
    4.   Location         : Regional Training Institute, Ranchi
    5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
    6.   Learning Objectives:

    • The aim of the course is to introduce the participants with the key aspects of Audit Reports with reference to ISSAI guidelines.
    •  At the end of the course, the participants should be able to :
    • Learn the language and structure of the Audit Report. They will also know about the style guide issued by the C&AG of India.

    7.   Programme Content and Structure


    DAY

    TOPICS

    Day-1

    Introduction to Audit Reporting , Qualities of Good Reporting

    Components of an audit paragraph
    Focuses on components of a paragraph in a report.

    Day-2

    Link between Audit Objectives and Audit Findings ,
    Emphasis is on the linkage between audit objectives identified at the planning stage and the audit report.

    Compliance Audit Reports- reporting requirements as envisaged in ISSAI 4100
    Reporting Compliance Audit as per CAG Compliance Audit Guidelines issued in Feb 2016

    Day-3

    Audit Report – Language and Structure. Exercises

    • sequencing audit findings and structuring an audit paragraph
    • common pitfalls in the language used in audit reports

    Style Guide for writing Reports. Evaluation and Valediction

    8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
    9.   Target Participants: AAOs/AOs/Sr.AOs
    Additional Information
    10. Faculty: The core faculty as well as topic expert guest faculty will take the sessions.
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    1.   Course Title   : Goods and Service Tax
    2.    Date              :  22.05.2017 to 26.05.2017, 18.09.2017 to 22.09.2017, 4.12.2017 to 08.12.2017 and                            12.03.2018 to 16.03.2018
    3.   Duration         : 05 days
    4.   Location         : Regional Training Institute, Ranchi
    5.   Programme Background: The training programme is being conducted  on Headquarters instructions
    6. Learning Objectives: Familiarisation with the concept of GST, its evolution and its importance in the developmental process vis-a vis enabling the participants to

    • understand GST system;
    • form objective assessment of working of GST; and
    • Derive audit conclusions according to proposed GST Act.

    7.   Programme Content and Structure


    DAY

    TOPIC

    Day-1

    Fundamentals of Public Sector Ethics.

    Indirect Tax Structure in India

    Day-2

    Concept of GST and its advantages

    Salient features of proposed GST

    Day-3

    Challenges before GST & Transitional Provisions

    Proposed Frame Work and Expected Model

    Day-4

    GST - Expected Rate structure and Exemption

    Impact of GST on Industries and Other Sectors

    Day-5

    GST and Centre State Financial Relations

    IT Strategy for GST Network

    8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
    9.   Target Participants: Accountants/Sr.Accountants/Auditors/Sr.Auditors/AAOs/AOs/ Sr.AOs
    Additional Information
    10. Faculty: The faculty will be drawn from officers of the IA&AD and experts from Department of Revenue.
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    1.   Course Title   : Audit of Vouchers with practical training in IDEA for VLC Data, Accounting and reporting of AC-DC bills, Grant-in-aid & its Utilization Certificates
    2.   Date                :  29.05.2017 to 31.05.2017
    3.   Duration         : 03 days
    4.   Location         : Regional Training Institute, Ranchi
    5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
    6.   Learning Objectives:

    • The course aims to aware the participants about the objectives of Audit Vouchers as well as the utility of IDEA Software for this purpose. The participants will also be aware of objectives of Accounting and Reporting of AC-DC Bills, Grants-in-aid and its utilization Certificates.
    • At the end of the course, the participant should be able to.
      1. Understand the importance of Audit of Voucher
      2. Understand the function of IDEA Software, reference to Audit of Vouchers.
      3. Understand the importance of Accounting and Reporting of AC-DC Bills.
      4. Understand the importance of Utilization for Grants-in-aid.

    7.   Programme Content and Structure


    DAY

    TOPIC

    Day-1

    Background. Concept and objectives of Audit of Vouchers of Monthly Civil Accounts. Important points to be kept in view while conducing Audit of Vouchers.

    Introduction to IDEA Software.
    How to download MS Excel/ACCESS/DBASE file into IDEA

    Day-2

    Introduction to Statistical Types of Sampling. What is Monetary Unit Sampling? Why Monetary Unit Sampling.

    How to select Vouchers for Audit- Simple Monetary Unit Sampling Method in IDEA

    Day-3

    How to select Vouchers for Audit- Multiple Monetary Unit Sampling Method in IDEA

    Process of Accounting and Reporting of AC/DC Bills, Grants-in-Aid & its utilization Certificate.
    Evaluation & Valediction

    8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
    9.   Target Participants: Accountants/Sr.Accountants/Auditors/Sr.Auditors/AAOs/AOs/ Sr.AOs
    Additional Information
    10. Faculty: The faculty will be drawn from officers of the IA&AD.
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    1.   Course Title   : Workshop on Performance Audit based on Revised Guidelines-2014
    2.   Date                :  05.06.2017 to 09.06.2017 and 19.02.2018 to 23.02.2018
    3.   Duration         : 5 days
    4.   Location         : Regional Training Institute, Ranchi
    5.   Programme Background: The training programme on Workshop on Performance Audit and Thematic Audits is being conducted based on training needs of User Office of RTI Ranchi.
    6.   Learning Objectives:

    • The course aim to equip the participants with various techniques involved as per the revised Performance Audit guidelines.
    • At the end of the course, the participants will be able to:
    • Know about the shift in the approach and methodology in performance audit
    • Learn about performance audit implementation plan
    • Learn about developing audit objectives and criteria
    • Learn about evidence, source of evidence and process of evidence gathering
    • Writing reports based on criteria, cause and effect and to draw recommendations.

    7.   Programme Content and Structure


    DAY

    TOPICS

    Day-1

    Inauguration and Introduction about Performance Audit
    Roadmap for Performance audit, Shift in approach and methodology in Performance audit

    Strategic Planning-Principles and Procedures, Risk assessment for strategic planning, Hands-on exercise on Risk assessment

    Day-2

    Performance Audit Implementation Plan, Setting/Developing Audit Objectives, Issue analysis

    Hands on exercise on audit objective/issue analysis

    Day-3

    Criteria, sources of criteria, Hands-on exercise on criteria, sources of criteria. Audit Findings Matrix

    Evidence and sources, Concept of study design matrix, Hands-on exercise on evidence, source of evidence and Completion of study design matrix, Preparation of audit test programmes, evidence gathering and analysis , documentation of evidence

    Day-4

    Developing audit conclusions and recommendations, Hands-on exercise on developing audit conclusions and recommendations with emphasis on Criteria cause and effect.

    Reporting process & Attributes of good performance audit reports, Follow-up audit procedures


    Day-5

    Significance of Ethics & Values in public Governance and code of ethics in
    IA & AD

    Supervision, Human resource issues and capacity building, Potential impacts of performance audits including Hands-on-exercise

    Test, Evaluation and Valediction

     

    8.   Methodology: Lectures, Presentation, Exercises, Interactive sessions and Course end test.
    9.   Target Participants: AAOs/AOs/Sr.AOs
    Additional Information
    10. Faculty: The faculty will be drawn from officers of the IA&AD particularly Group Officers.
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    1.   Course Title   : Special Course on Financial Attest Audit including Checks exercised in Preparation of Finance Accounts & Appropriation Accounts
    2.   Date                :  12.06.2017 to 20.06.2017 and 13.11.2017 to 21.11.2017
    3.   Duration         : 8 days
    4.   Location         : Regional Training Institute, Ranchi
    5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
    6.   Learning Objectives:

    • The course aims to introduce  the participants with the different stages involved in preparation of Finance and Appropriation accounts
    • At the end of the course, the participants should be able to:
    • Understand the process of preparation of Finance & Appropriation Accounts
    • The participants will also learn about Financial Attest Audit Manual for certification of Finance and Appropriation Accounts.

    7.   Programme Content and Structure


    DAY

    TOPICS

    Day-1

    Indian Financial System : Fiscal Policy, Legislative control, Federal division of powers, Budget, Accounts, Plan and non-plan expenditure, Audit, etc.

    Budget Meaning – Introduction, Annual Financial Statement; Financial Year; elements of a budget

    Day-2

    Budget Process - Budgetary control, New Service, New Instrument of Service, Vote on account, Supplementary, Re-appropriations, Excess grants, etc.
    Budget Scope - Charged and Voted, Revenue and Capital and Plan and Non-Plan.

    Compilation of Accounts – Introduction - Part I Consolidated Fund, Part II Contingency Fund, Part III Public Account and Coding system

    Day-3

    Compilation of Accounts – Overview of compilation in AG (A&E)

    Compilation of Accounts – Account Current

    Day-4

    Compilation of Accounts – Works and Forest

    Compilation of Accounts – Loans and Deposits

    Day-5

    Finance Accounts – Definition, Structure of Finance Accounts, Explanation of general checks to be exercised for the preparation of Finance Accounts

    Finance Accounts – Notes to Accounts in Finance Accounts, Hqrs instructions and linkage between statements

    Day-6

    Finance Accounts – Discussion on various statements of finance accounts

    Finance Accounts - Discussion on various statements of finance accounts and exercises

    Day-7

    Appropriation Accounts - Original, Supplementary, Re-appropriation, New Service and New Instrument of Service and Structure of appropriation accounts

    Appropriation Accounts - points to be seen during audit of Appropriation Accounts and exercise

    Day-8

    Introduction to Idea software
    How to download Excel file to Idea Software 

    Introduction to Statistical Sampling – types of sampling.
    What is Monetary Unit Sampling?
    Why monetary Unit Sampling?
    How to select vouchers for Audit
    Test Summing up and Valediction

    8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
    9.   Target Participants: Accountants/Sr.Accountants/Auditors/Sr.Auditors/AAOs/AOs /Sr.AOs
    Additional Information
    10. Faculty: The faculty will be drawn from officers of the IA&AD.
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    1.   Course Title   : Audit of Urban Local Bodies & Autonomous Bodies
    2.   Date                : 28.06. 2017 to 30.06. 2017
    3.   Duration         : 03 days
    4.   Location         : Regional Training Institute, Ranchi
    5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.

    6.   Learning Objectives:

    • The course aims to aware the participants about the steps involved in audit of ULB and Autonomous Bodies.
    • At the end of the course, the participants should be able to understand how the checks applied in conducting audit.

    7.   Programme Content and Structure


    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

    Listing of Assets and liabilities

    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. Discussion on Important observations raised in Audit Reports of Different States

    8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
    9.   Target Participants: AAOs/AOs/Sr.AOs
    Additional Information
    10. Faculty: The faculty will be drawn from officers of the IA&AD.
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    1.   Course Title   : Preparation and Maintenance of RBD, JSDL, Treasury Bills, RB Suspense (Dr/Cr), ISS Accounts and its Broadsheet, Inward and Outward Accounts, TDS Suspense, Its Balance and Its Effect on State Finances, Advice & Bank Operation
    2.   Date                :  03.07.2017 to 07.07.2017
    3.   Duration         : 05 days
    4.   Location         : Regional Training Institute, Ranchi
    5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
    6.   Learning Objectives:

    • The Course aims to aware the participants regarding the functioning of the Reserve Bank of India with regard to Government Accounting as well as about the operation of Inter-State Suspense Account.
    • At the end of the Course, the participants should be able to:-
      • Define the functioning of the Reserve Bank of India relating to Government Accounting.
      • Maintain the R.B.D. Accounts in the Treasury and the Accountant General’s Office.
      • Identify the process involved in issuing of Grants-in-Aid by the Central Government to the State Government.
      • Maintain Inter-State Suspense Accounts.
      • Understand about Inward Accounts and Outward Accounts and its settlement process
      • Reconcile the R.B.D Account maintained in A.G.Office with the R.B.I.

    7.   Programme Content and Structure


    DAY

    TOPIC

    Day-1

    Introduction to R.B.I, Role of RBI and function in Government Accounting

    Accounting Procedure in RBI, Hundi, Treasury Bills, Ways & Means Advances etc, Bank Advice & Bank Operation, Clearance Memo

    Day-2

    RBD Account maintained in Treasury, Compilation of RBD account in A.G.Office, Practical exercises

    Public Debt, Loans, Grants-in-aid from Central Government, MoF/MoA, MoHRD, MoH & FW etc, Operation of Suspense head- 110- CAO Suspense, Case Study

    Day-3

    Maintenance and Processing of State Development Loans and Cash Balance Investment Account.

    Operation of 109- Reserve Bank Suspense (Headquarters) CaseStudy
    Reconciliation of RBD account with RBI -Case study

    Day-4

    Background, Concept and Objectives of Inter-State Suspense Accounts. Its significance. Its Operation and Maintenance

     Meaning, Operation and Settlement of Inward Claims, Outward Claims, ISS Broadsheet of Accounts –case study
               

    Day-5

    Accounting Procedure of all Inter-Government Transactions with monetary adjustments through RBI Advice Procedure and Cash Settlement System- Practical Exercises

     

    Significance of Ethics and Values in Public Governance.
    Code for Ethics in IAAD
    Test,
    Evaluation and Valediction

         
    8. Methodology: Lectures, Presentation, Exercises and Interactive sessions.
    9.   Target Participants: Accountants/Sr.Accountants/Auditors/Sr.Auditors/AAOs/AOs /Sr.AOs
    Additional Information
    10. Faculty: The faculty will be drawn from officers of the IA&AD.
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    1.   Course Title   : Work shop on Management Development Programme
    2.   Date                :  10.07.2017 to 14.07.2017
    3.   Duration         : 5 days
    4.   Location         : Regional Training Institute, Ranchi
    5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
    6.   Learning Objectives:

    • The main Objectives of the Course are to discuss knowledge and skills needed to manage audit affairs covering aspects like leadership, team building, motivation and ethics, information system and interpersonal skills.
    • Finance Management is catalyst to the success of an organization. To discuss the management techniques and the skill to apply the same.

    7.   Programme Content and Structure


    DAY

    TOPICS

    Day-1

    Introduction about the course,
    Improving governance through Internal Audit and Internal Control

    Financial Management- General Financial  Rules, Standards of Financial Propriety and procurement Policy

    Day-2

    Leadership & Organisation Development
    -Group Dynamics & Team Building, Conflict Management & Negotiation Skills, Leadership Styles

    Macro Economics-Theory and Policy
    International Trade, Impact of global economic crisis

    Day-3

    Leadership & Organisation Development
    Changing mindset and achieving success

    Government Budgeting-its concept, importance and implementation

    Day-4

    Personality Development
    Motivation, Team Building and Communication Skills

    Personality Development--Ethical Standards, -Time & Stress Management Emotional Intelligence

    Day-5

    Transformational Management:- a case study on Ethics, Leadership and Governance. Group Discussion and valediction

    8.   Methodology: Lectures, Presentation, case studies, Exercises and Interactive sessions.
    9.   Target Participants: AAOs/AOs/Sr.AOs
    Additional Information
    10. Faculty: The faculty will be drawn from officers of the IA&AD and topic experts outside guest faculty.
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    1.   Course Title   : Office Administration and Establishment, APAR, Disciplinary Proceedings Reservation Rosters, Departmental Promotional Committee including practice session on noting and drafting.
    2.   Date                :  17/07/2017 to 21/07/2017 and 12/2/2018 to 16/02/2018
    3.   Duration         : 5 days
    4.   Location         : Regional Training Institute, Ranchi
    5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
    6.   Learning Objectives:

      • The course aims to make the  participants understand the procedures involved in the writing of APAR, promotions, preparation of post based rosters, framing of charge sheet, suspension and procedures for appeals, revision and review under CCS (CCA) Rules 1965 and CCS(Conduct) Rules.
      • At the end of the course, the participants should be able to :
      • Understand writing of APAR, and guidelines for reporting and review of APAR
      • Understand the recruitment rules of various cadres in the IA&AD. Reservation for ST/SC and OBC
      • Understand the preparation of roster for various cadres in recruitment and reservation.
      • Understand the Code of discipline for Central with servants
      • Understand CCS(Conduct) Rules, 1964 on various provisions relating to Disciplinary Proceedings 
      • Understand how to frame charge sheet and conducting departmental inquiry. Submission of inquiry report recording and evaluation of evidence during departmental inquiry.
      • Know the procedure for  appeals, revisions and reviews under CCS(CCA) Rules 1965
      • Know the elements of the administrative law and concept of their relevance to CCS(CCA) Rules 1965
      • Understand the various types of claims, Meaning of AC and DC bills

      7.   Programme Content and Structure


      DAY

      TOPIC

      Day-1

      Overview of Office Administration & Establishment, Managing Work, IT Environment and its importance

      Code of Conduct for Central Government Servants – CCS (Conduct) Rules, 1964, and various GOI Decisions there under. Gender Sensitization against sexual harassment

      Day-2

      Types of Personal Claims, AC and DC Bills – Processing and Time Limit, Record Management – Preservation and weeding out of old records.

      Disciplinary Proceedings – Framing of Charge Sheet, Authority, various stages of conducting departmental enquiry, submission of inquiry report, Procedure for imposition of major/minor penalties.

      Day-3

      Appeals, Revision, Review under CCS (CCA) Rules 1965. Discussion of Case Laws

      Maintenance of Service Book.
      Departmental Promotion Committee – size, composition, frequency of meetings, Sealed Cover Procedure, declining of promotions, etc.
      Discussion about fixation of pay in different cases.
      Technique of Noting and Drafting during processing of files.
      Do’s and Don’ts for Government Officials/Officers.

      Day-4

      Preparation of Budget, Revised Budget Estimates and Control of Budgetary Grants, Central Government Accounts (Receipt and Payment) Rules, 1983, Duties and Responsibilities of Controlling Officers and DDOs.

      Writing of Annual Performance Appraisal Report (APAR), Adverse Entry, Part Report, Gap Sheets, Standards of Financial Propriety. Introduction about leave rules, discussion about different kinds of leave, Discussion about T.A., LTC and Joining Time.

      Day-5

      Introduction about Post-Based Rosters. Discussion on its preparation of different types of rosters, L type roster

      Significance of Ethics and Values in Public Governance.
      Code of ethics for IAAD
      Test, Evaluation and  Valediction

       

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: Accountants /Sr.Accountants /Auditors /Sr.Auditors /AAOs /AOs/ Sr.AOs
      Additional Information
      10. Faculty: The faculty will be drawn from officers of the IA&AD.
      ---------------------------------------------------------------------------------------------------------------------------

      1.   Course Title   : Training Course on Direct Taxes
      2.   Date                :  24/07/2017 to 28/07/2017
      3.   Duration         : 5 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • This course is designed to give the participants a thorough understanding of the elements of Direct Lax laws that are of practical importance with respect to the direct taxation of Individuals, firms and corporations.
      •  Participants will gain an understanding of how to apply and use both the legislation and the case law in their daily tax audit. Specific emphasis will be put on the audit of corporations.
      • This course offers the opportunity to examine the leading cases and the latest developments with practitioners who are renowned in the field of Direct Taxes.

      7.   Programme Content and Structure


      DAY

      TOPICS

      Day-1

      General layout of Direct Tax Laws, Distinction of legal terms in Direct Tax Laws. e.g. Income (Concept of Income- definition in Income Tax Act, Capital & revenue income, agricultural income etc.), Wealth, business expenditure (capital and revenue expenditure along with relevant case laws on these subjects) etc. Definition of important terms and evaluation of their meaning- case laws.

      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-2

      Chapter VI A deduction and Tax Theory along with case studies

      Income from capital gains/capital losses. Exemptions and deductions available there under along with relevant case laws and practical problems.

      Day-3

      Arrear and collection of tax TDS, AT, SAT, regular taxes, interest, penalty and prosecution.

      Day-4

      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

      Significance of Ethics & Values in public Governance and code of ethics in IA & AD

      Day-5

      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.

      Session Evaluation-MCQ Test and Valediction

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information


      10. Faculty: The faculty will be drawn from Direct Tax practitioners, Officers from Income Tax Department, Officers from Public Sector Undertakings and officers of the IA&AD.

       

      1.   Course Title   : Workshop on Audit of Public Private Partnership Projects.
      2.   Date                :  01/08/2017 to 03/08/2017
      3.   Duration         : 03 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The aim of the course is to provide participants with the knowledge of various types of PPP, appraisal and approval of such projects, scope and objectives of PPP audit, process of assessment of the documents and record of private sector partners.
      • At the end of the course, the participants should be able to :
      • Know the process of selection of PPP projects for audit and different steps involved in the audit of such projects.

      7.   Programme Content and Structure


      DAY

      TOPICS

      Day-1

      Overview of Public Private Partnership-Framework, risk, modal variants, Types of PPP, 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 and case discussion

      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. Case discussion

      ISSAI Guidelines on Privatization. Audit of Risk in PPP. Exercise and case discussion.

      Day-3

      Building Capacities for Public Private Partnerships- Indian perspective and Challenges

      Case discussion from Audit Reports and exercise.

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs


      Additional Information
      10. Faculty: The faculty will be drawn from officers of the IA&AD.
      ------------------------------------------------------------------------------------------------------------
      1.   Course Title   : Course on Works Audit including Preparation of Estimates.
      2.   Date                :  07.08.2017 to 11.08.2017
      3.   Duration         : 05 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The aim of the programme is to introduce the participant about the concept of works audit and contract audit.
      • At the end of the course the participants will also learn about various checks to be exercised while conducting works audit and contracts.

      7.   Programme Content and Structure


      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 -Points to be examined during the course of review-Case study

      Significance of Ethics & Values in public Governance and code of ethics in IA & AD

      Day 5

      Exercise on Preparation of Objectives, Defining Criteria and Design Matrix and report writing

      ISSAI guidelines on Performance Audit and Discussion of Case Studies. Course Evaluation and Test

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information
      10. Faculty: The faculty will be drawn from officers of the IA&AD.
      ---------------------------------------------------------------------------------------------------------------------------


       

      1.         Course Title   : Workshop on Audit Planning using VLC data
      2.         Date                :  17.08.2017 to 18.08.2017
      3.         Duration         : 02 days
      4.         Location         : Regional Training Institute, Ranchi
      5.         Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.         Learning Objectives: To familiarize the participants regarding the latest developments in Audit planning.
      7.         Programme Content and Structure


      DAY

      TOPICS

      Day 1

      Course Structure will be decided later

       

      Day 2

       

       

      8.         Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.         Target Participants: AAOs/AOs/Sr.AOs
      Additional Information
      10.       Faculty: The faculty will be drawn from officers of the IA&AD.
      --------------------------------------------------------------------------------------------------------------------------

      • Course Title   : Govt. Accounting System, Role of GASAB & transition to Accrual Accounting System
      • Date                :  21.08.2017 to 23.08.2017
      • Duration         : 3 days
      • Location         : Regional Training Institute, Ranchi
      • Programme Background: The training programme on Govt. Accounting System, Role of GASAB & transition to Accrual Accounting System is being conducted based on training needs of User Offices of RTI Ranchi.
      • Learning Objectives
      • The course aims at introducing the participants about the present system of cash basis of accounting and the proposed Accrual basis accounting.
      • At the end of the course, the participants should be able to :
      • Understand the present system of accounting
      • Understand the role of GASAB in development of accrual accounting standards
      • Understand the nature of reporting in accrual accounting.
      • Programme Content and Structure

      DAY

      TOPICS

      Day-1

      Treasury Accounts with accounting operations of RBD head, Interest Warrants, Debt and Deposit heads, High Court Judges' GPF, State Development Loans. / OB Suspense, P.L. A/c, etc.

      Introduction to Accrual Accounting System – GASAB and its role on development of Government Accounting Standards for implementation of accrual accounting system

      Day-2

      Accounting operations of all Inter-Government transactions with monetary adjustments through RBI Advice Procedure and Cash Settlement System – Practical Exercises

      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. Evaluation and Valediction

      • Methodology: Lectures, Presentation and Interactive sessions.
      • Target Participants:  Accountant/Sr. Accountant, Auditor/Sr. Auditor, AAO/AO/SAO
      • Additional Information

      Faculty: The core faculty as well as topic expert guest faculty will take the sessions.

      --------------------------------------------------------------------------------------------------------------------------

      1.   Course Title   : Seminar on Gender Sensitisation and existing legal framework for women employees.
      2.   Date                :  28.08.2017 to 29.08.2017
      3.   Duration         : 2 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The aim of the course is to sensitise the participants to gender issues and gender role in workplace. Further to familarise the participants regarding laws on gender discrimination and special facilities for women employees.

      7.   Programme Content and Structure :


           DAY

      TOPICS

      Day-1

      Introduction to Gender Awareness including Gender Roles. Gender Equity, Gender Equality and Gender Differentiation.

      Gender Discrimination and Intergenerational gender gaps. Integration of gender in decision making process

      Day-2

      Legal Framework for women employees- Vishakha Guidelines, Sexual Harassment of women at Workplace( Prevention, Prohibition & Redressal) Act & Rules 2013

      Special Concession/Facilities for women employees in Central Government,
       Evaluation and Valediction

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information
      10. Faculty: The core faculty as well as topic expert guest faculty will take the sessions.
      ---------------------------------------------------------------------------------------------------------------------------
      1.   Course Title   : Audit of Government Company including provisions of New Companies Act 2013, Corporate Governance and Corporate Social Responsibility.
      2.   Date                :  04.09.2017 to 08.09.2017
      3.   Duration         : 05 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The aim of the course is to equip the participants with the knowledge of concept of Government Company, introduction about the new Company Act 2013, various Accounting Standards with provisions of CSR.
      • At the end of the course, the participants should be able to learn about application of accounting standards and to apply various checks while conducting audit financial audit of government audit.

      7.   Programme Content and Structure


      DAY

      TOPIC

      Day-1

      Introduction and salient features of Government Companies, types of Govt. Company, Legal mandates for Audit of Government Company under CAG DPC Act and provision in the revised Company's Act.

      Audit Objectives and Key issues to be looked into in Audit of Financial Statements and importance of Accounting Policies/Notes on Accounts

      Day-2

      Companies Act 2013 vis a vis Act 1956:

      • Structure of Companies Act 2013
      • Status of notification of Sections of the Act and related Rules.
      • New concepts/provisions in new Act.

      Changes in the Companies Act, Schedules & Rules and their Implications particularly on accounting, depreciation, financial reporting and audit thereof.

      Board and Directors responsibilities:
      Board Structure, Contents of Board Report, Independent directors, Directors responsibility statement, Board’s mandatory committees ,Key Managerial Personnel

      Day-3

      Cash Flow Statement
      Provisions in Companies Act and IND AS 7
      Process of preparing Cash Flow
      Statement- direct & indirect method
      Determining: cash/cash equivalent (FD, Bank overdraft etc.)
      Differentiation: operating/financing/investing activity(interest, dividend, exchange rate variation, taxes, extra ordinary items etc)
      Accounting Policy, disclosure requirements, Non-cash transactions
      Utility & Limitations CFS

      Consolidated Financial Statement ( CFS):
      Provisions in Companies Act, Rules and relevant Accounting Standards- IND AS 110
      Contradiction among Section 129(3), Rules and Accounting Standards.
      ICAI’s Guidance Note on CFS.
      Consolidation requirement if there is no subsidiary but only associate/JV.
      Provisions of Act/Rules vis a vis IND AS 28 Investment in Associates and JVs

      Day-4

      Auditing: Major changes
      Statutory Auditor: Appointment & rotation, auditors’ eligibility/disqualifications, increased reporting responsibilities and penalties.
      Supplementary Audit by CAG
      Auditing Standards
      Internal Audit
      Secretarial Audit
      Cost Audit 

      Introduction about Corporate Social Responsibility and Provisions as per Companies Act 2013. Planning for Audit of Corporate Social Responsibility.

      Day-5

      Corporate Governance- Its meaning, Legal Provisions and Applicability in Public Auditing

      Significance of Ethics & Values in public Governance and code of ethics in IA & AD, Discussion on case studies from Audit Report

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information

      • Faculty: The faculty will be drawn from officers of the IA&AD and experts from outside.

      ------------------------------------------------------------------------------------------------------------------------------

      1.   Course Title   : Induction Training for Auditors
      2.   Date                :  11/09/2017 to 15/09/2017 and19/03/02018 and 23/03/2018
      3.   Duration         : 5 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme on Induction Training for Auditors is being conducted based on training needs of User Office of RTI Ranchi.

      6.         Learning Objectives: The course aims at introducing the participants about the basic information about the Indian Audit & Accounts Department, its mandate and function. The participants understand the

      various provisions relating to Fundamental rule and Supplementary rule. They should also understand about the various types of audit and manner to conduct audit.
      7.   Programme Content and Structure


      DAY

      TOPICS

      Day-1

       

      Features and functions of Supreme Audit Institutions, CAG DPC Act, 1971, INTOSAI and its function and Reporting process in IA&AD, Organizational and reporting Structure of the department. Role of IA&AD in the financial control of the public expenditure and the importance of this department in democracy and constitution.

      Duties, Powers and Obligations of Employees towards Gender Sensitization, Right to Information Act, System of Govt. Accounts.

      Day-2

       

      Organizational Structure of Indian Audit & Accounts Department (IA&AD) – Organizational set up of Audit & Accounts Offices.
      Functions of Administration Section. Office Procedure, Maintenance of Service Records, Service Book/Leave Accounts.

      Audit Procedures-Planning, Execution, Reporting and Follow up of reports, Awareness of ISSAI.

      Day-3

       

      Maintenance of Records, Files, Registers, System of Correspondence, Submission of Notes and Drafts to higher authorities.
      Various entitlements of Govt. Servants, Work done in Establishment(Claim) Section.

      Various checks exercised during Central Audit, Functions of Report Section, Reports of C&AG of India
      Audit Modules of VLC, Local Audit

      Day-4

      Provisions regarding form of Govt. Accounts, Classification in Govt. Accounts, and Difference between Capital & Revenue Accounts.
      Monthly Govt. Accounts, Treasury Accounts, Grants, Supplementary Grants, Vote on Account, Finance & Appropriation Accounts.

      Gender Sensitization – Related Concepts and Jargon, Gender Equality, Gender Differentiation, Gender Roles, Gender Discrimination, Legislative Measures in India, Development of Women -  Indian Experience, Concessional Provisions of
      Women in the Central Services, Prevention of Harassment of  Women in the work place.
      C.C.S Conduct Rules – Do’s and Don’ts for the Govt. Officials, Procedure for Imposition of Major and Minor Penalties as per C.C.S (CCA) Rules.

      Day-5

      Definitions of various terminology of FR&SR e.g. - Pay and Allowance, personal pay, substantive Pay, special pay, Time scale of pay, TA, Conveyance Allowance, Increment, Service counting for increment, Honorarium, fees, cadre, deputation, Foreign service  etc.
      IT Environment & its importance

      Significance of Ethics & Values in Public Governance.
      Test & Evaluation, Valediction

      8.   Methodology: Lectures, Presentation, Interactive sessions and Course end test.
      9.   Target Participants: Newly recruited Auditors
      Additional Information
      10. Faculty: The core faculty as well as topic expert guest faculty will take the sessions. 
      -------------------------------------------------------------------------------------------


       

      1.   Course Title   : Training for Trainers
      2.   Date                :  04/10/2017 to 06/10/2017
      3.   Duration         : 03 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The aim of the training would be to equip the Participants with the various strategy of giving trainings.
      •  At the end of the course, the participants should be able to learn about tricks of giving training.

      7.   Programme Content and Structure

      DAY

      TOPIC

      Day 1

      Human Resource Management – Meaning and Scope. Significance of training in Human Resource Development. Maximizing Human Potential through Behavioral Competencies
      Definition of Leadership, Principles of Leadership, The role of Strategic Leadership, Qualities of a leader. The price of Poor Leadership.

      How to become facilitator? Managing Group. Question, Listen and respond effectively. Give and receive feedback, Presenting effectively

      Day-2

      Personality Development, Time and Stress Management
      Emotional Intelligence, Motivation, Communication Skills and Leadership

      Leadership and Organizational Development-
      - Group Dynamics and Team Building-
      -Conflicts Management and Negotiation Skills
      Leadership and Governance

      Day-3

      Ethical Standards

      • Transformational Management, Case study on Ethics,
      • Ethics and Values in Public Governance
      • Code of Ethics for IAAD
      • Case study on ethics

      Changing mindset and achieving success.
      Role of Strategic Leadership in maximizing Human resources within the organization
      Facilitating Structured Activities, Practicing Facilitation

      8.   Methodology: Lectures, Presentation, and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information
      10. Faculty: The faculty will be drawn from officers of the IA&AD and outside guest faculty.
      ---------------------------------------------------------------------------------------------------------------------------------


       

      1.   Course Title   : IND AS (IFRS) and IPSAS
      2.   Date                : 01.11.2017 to 03.11.2017
      3.   Duration         : 03 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The course aims to aware the participants about the steps involved in audit of ULB and Autonomous Bodies.
      • At the end of the course, the participants should be able to understand how the checks applied in conducting audit.

      7.   Programme Content and Structure


      DAY

      TOPIC

      Day 1

      Introduction to Ind AS, Difference between IFRS and Ind AS, Challenges for adoption of Ind AS
      Ind AS 101- First Time Adoption of Indian Accounting Standards. Ind AS 1-Presentation of Financial Statements.

      Major changes as compared to AS in respect of
      Ind AS-2 Inventories
      Ind AS-7- Statement of Cash Flows
      Ind AS-8 Accounting Policies, Changes in Accounting Estimates and Errors
      Ind AS-18 Revenue

      Day 2

      Major changes as compared to AS in respect of
      Ind AS-19 Employee Benefits
      Ind AS-105 Non Current Assets held for Sale and Discontinued Operation
      Ind AS-16 Property Plant and Equipment

      Major changes as compared to AS in respect of
      Ind AS- 17 Lease
      Ind AS-11 Construction Contracts
      Ind AS-23 Borrowing Costs

      Day 3

      Major changes as compared to AS in respect of
      Ind AS-36 Impairment of Assets
      Ind AS-24 Related Party Disclosure
      Ind AS-38 Intangible Assets

      IPSAS- Introduction and  Adoption ,Scope of IPSAS and its implementation, Evaluation and Valediction

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information
      10. Faculty: The faculty will be drawn from officers of the IA&AD and experts from outside.
      ---------------------------------------------------------------------------------------------------------------------------------
      1.   Course Title   : Workshop on ISSAI Awareness.
      2.   Date                :  08/11/2017 to 10/11/2017
      3.   Duration         : 03 days
      4.   Location         : Regional Training Institute, Ranchi

      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:
      (i)       The aims of the course is to introduce the participants with INTOSAI, International Standards of Supreme Audit Institutions (ISSAI) and INTOSAI guidance for good governance
      (ii)      At the end of the course, the participants should be able to:
      Learn about four levels of ISSAI, INTOSAI global Initiative and SAI India’s Initiative on the implementation of ISSAI Guidelines.
      7.   Programme Content and Structure


      DAY

      TOPICS

      Day-1

      Inauguration and Introduction about ISSAI. Lima Declaration

      Level Two ISSAIs-Prerequisites for the functioning of Supreme Audit Institutions
      ISSAIs in Performance Audit

      Day-2

      ISSAIs on Financial Audit

      Level III of ISSAI Guidelines and
      INTOSAI GOV 9100-9199- INTOSAI Guidance for Good Governance

      Day-3

      ISSAIs on Compliance Audit

      ISSAI-5100-5199-Guidelines on Environment Audit
      ISSAI-5300-5399-Guidelines on IT Audit
      Course in Brief, quiz and Valediction

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information
      10  Faculty: The faculty will be drawn from officers of the IA&AD.
      ------------------------------------------------------------------------------------------------------------------------------
      1.   Course Title   : Seminar on Audit Quality Management Framework.
      2.   Date                :  22/11/2017 to 24/11/2017
      3.   Duration         : 03 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:
      At the end of the course, the participants should be able to learn about various quality parameters as per international standards prescribed by INTOSAI as well as SAI India in forming audit comments and placing it in audit reports.

      7.   Programme Content and Structure


      DAY

      TOPIC

      Day-1

      Introduction to Audit Quality Management Framework and its broad parameters

      Leadership and Direction-Core value and Auditing Standards, Strategic Planning, Portfolio and Risk Management.

      Day-2

      Human Resource Management-Staffing and Training of audit personnel, capacity building, personnel welfare and benefits

      Audit Management and relationship with clients-Audit Planning and Execution, Reporting and Follow up.

      Day-3

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

      Provisions of ISSAI-40. Quiz and Valediction

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information
      10. Faculty: The faculty will be drawn from officers of the IA&AD.
      -------------------------------------------------------------------------------------------------------------------------------
      1.   Course Title   : State Receipt Audit- Commercial Taxes (VAT, Entry Tax, Luxury tax) Electricity duty, Land Revenue and Mining Receipts
      2.   Date                :  27-11-2017 to 29-11-2017
      3.   Duration         : 05 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The course aims to make the participants understand the types of state receipts and its concept. The various checks to be exercise in the Audit of receipts.
      • At the end of the course, the participants will also learn the process of audit of state receipts.

      7.   Programme Content and Structure


      DAY

      TOPICS

      Day-1

      Audit of Commercial Taxes (VAT) Checks exercised in audit with case discussion

      Audit of Commercial Taxes (Entry Tax, Luxury tax) Checks exercised in audit with case discussion

      Day-2

      Audit of Electricity duty. Checks exercised in audit with case discussion.

      Audit of Land Revenue. Checks exercised in audit with case discussion

      Day-3

      Audit of Mining Receipts. Checks exercised in audit with case discussion.

      Discussion Quiz, Evaluation and Valediction

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information
      Faculty: The faculty will be drawn from officers of the IA&AD department
      1.  Course Title     : Refresher course on “Working of Public Works Division”
      2.   Date                :  11.12.2017 to 14.12.2017
      3.   Duration         : 04 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:
      The course aim to provide information to the participants about the different works carried under Public Works Divisions and various checks to be exercised
      7.   Programme Content and Structure


      DAY

      TOPICS

      Day 1

      Overview of Public Works Department, Accounting System in Public Works Department and duties of Divisional Accountants/Divisional Accounts Officers in the working of Public Works division

      Detailed discussion about accounting system in PWD and upkeep of relevant records relating to execution of work

      Day 2

      Points to be seen while preparing the estimate for work. Importance of PWA and PWA Code

      Concept of Tender and Agreement, F2 Agreement , standard Bidding Document (SBD) and Turnkey Project

      Day-3

      Importance of analysis of rates and schedule of rates and method of its preparation

      Initial records maintained by Public works Department, details of maintenance of Measurement Book and points to be seen.

      Day-4

      Administrative approval and Technical sanction, Revised estimation- case discussion

      Discussion on various points regarding the compliance of objections generally raised during the Audit with regard to Public Works Accounts.
      Significance of Ethics and values in Public governance, Code of ethics for IA&AD
      Evaluation and Valediction.

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information

      • Faculty: The faculty will be drawn from officers of the IA&AD department.

      ---------------------------------------------------------------------------------------------------------------------

      1.  Course Title     : Seminar on Right to Information Act and Communication Policy of IA&AD
      2.   Date                :  18.12.2017 to 20.12.2017
      3.   Duration         : 03 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The course aim to provide information to the participants about the different sections of Right to Information Act 2005 and its historical background.
      • At the end of the course, the participants should be able to:
      • Understand the historical background of Right to Information in its evolution
      • Understand the Different Section , powers and functions of Information Commission and duties and powers of Central Public Information officers (CPIOs) and APIOs

      7.   Programme Content and Structure


      DAY

      TOPICS

      Day 1

      Overview of RTI Act 2005.
      Role and responsibility of public authority. Duties and functions of Public Information Officer.

      Provisions of the Act relating to organizations to which the Act does not apply;
      Exemption from disclosure; third party information, etc.

      Day 2

      Constitution, powers and functions of Central Information Commission.

      Provisions relating to appeal and Penalties.

      Day-3

      Provisions and procedure for obtaining information and Communication policy of
      IA&AD.

      Dos and Don’ts for Govt. Officials/Officers.
      Significance of Ethics and Values in Public Governance. Code of Ethics in IA&AD.
      Evaluation & Valediction

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information

      • Faculty: The faculty will be drawn from officers of the IA&AD department.

      ------------------------------------------------------------------------------------------------------------

      1.   Course Title   : Workshop on Audit of Fraud including evidence gathering techniques.
      2.   Date                : 08.01.2018 to 12.01.2018
      3.   Duration         : 05 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The aim of the programme is to introduce the participant about the concept of fraud and the C&AG ‘s Standing Order in relation to cases of fraud and corruption.
      • The participants will learn about the various techniques of Evidence gathering and know the importance of audit evidence in Performance Audit, Financial Audit and Compliance Audit.
      • At the end of the course
      • The participants will also learn about characteristic of Fraud and Corruption, Fraud Awareness, Vigilance about Fraud in the audit of Financial Statements, Performance Audit, Receipt Audit etc.

      7.         Programme Content and Structure

      DAY

      TOPICS

      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, 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

      Day-4

      Concept of Audit Evidence, Evidence Gathering Techniques with exercises

      Audit Evidence in Financial Audit with exercises

      Day-5

      Audit Evidence in Performance Audit with exercises and Audit Evidence in Compliance Audit with exercises

      Invalid evidence, Closure,
      Evaluation and Valediction

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information

      • Faculty: The faculty will be drawn from officers of the IA&AD and topic expert guest faculty.

      ---------------------------------------------------------------------------------------------------------------------------
      1.   Course Title   : Preparation and Certification of Finance Accounts and Appropriation Accounts including Audit of Finance and Appropriation Accounts
      2.   Date                : 15.01.2018 to 18.01.2018
      3.   Duration         : 04 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The aim of the programme is to introduce the participant about the concept of preparation of Finance and Appropriation Accounts and checks to be exercised during the preparation
      • The participants will learn about the various
      • At the end of the course
      • The participants will also learn about characteristic of Fraud and Corruption, Fraud Awareness, Vigilance about Fraud in the audit of Financial Statements, Performance Audit, Receipt Audit etc.

      7.   Programme Content and Structure


      DAY

      TOPICS

      Day-1

      Overview of Government Accounting system and its compilation in AG (A&E) office

      Definition , Structure of Finance Accounts, explanation of General checks to be exercised for the [reparation of Finance Accounts

      Day-2

      Discussion on various statements of Finance Accounts and its linkage between statements

      Discussion on Notes to Accounts in Finance Accounts and its Headquarters instructions

      Day-3

      Grant Original, Supplementary Re-Appropriation , new service and new instructions of service and Structure of Appropriation accounts

      Points to be seen during audit /Certification of Finance Accounts

      Day-4

      Points to be seen during audit /Certification of Finance Accounts and Appropriation Accounts

      How to download

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information
      Faculty: The faculty will be drawn from officers of the IA&AD and topic expert guest faculty

      -------------------------------------------------------------------------------------------------------------------------
      1.  Course Title     : Planning, Conducting and Reporting of Compliance Audit as per new Compliance Audit guidelines
      2.   Date                :  22.01.2018 to 24.01.2018
      3.   Duration         : 03 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The course aim to provide information to the participants about the planning audit, conducting compliance audit and new format of audit reports as per new Compliance Audit Guidelines
      • At the end of the course, the participants should be able to:
      • Understand the various concepts under the new guidelines

      7.         Programme Content and Structure


      DAY

      TOPICS

      Day 1

      Introduction of Compliance Audit- Scope, Audit mandate, definitions, elements. Difference between ISSAI guidelines and CAG Compliance audit guidelines.

      General principles  and Annual Compliance Audit Plan

      Day 2

      Planning Compliance Audits

      Performing the Audit and Gathering Evidence.

      Day-3

      Evaluating Evidence  and Forming  Conclusions

      Reporting
      Evaluation & Valediction

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information

      • Faculty: The faculty will be drawn from officers of the IA&AD department.

      ------------------------------------------------------------------------------------------------------------

      1.   Course Title   : Statistics & Sampling in Audit with Risk based Audit Approach.
      2.   Date                :  06.03.2017 to 10.3.2017
      3.   Duration         : 05 days
      4.   Location         : Regional Training Institute, Ranchi
      5.   Programme Background: The training programme is being conducted based on training needs of User Office of RTI Ranchi.
      6.   Learning Objectives:

      • The aim of the course is to equip the participants with the knowledge of risk model, materiality, risk assessment involved in audit.
      • At the end of the course, the participants should be able to learn about statistical sampling and techniques to be used in selection while conducting test audit.

      7.   Programme Content and Structure


      Day

      Topics

      Day-1

      Inauguration, Descriptive Statistics:

      • What is data? (Qualitative vs. Quantitative data),
      • What is an Attribute?
      •  Frequency distribution of data. Concept of random variable
      •  Measure of Central Tendency (Mean, Median and Mode): Concept, measure & applicability.
      •  Measure of Dispersion (Range, Standard Deviation & Coefficient of variation): concept, measure & applicability

      Classical definition of probability: Concepts with examples
      Probability distribution (Binomial, Poisson & Normal Distribution): Concepts & Applicability

      Day-2

      Statistical Sampling:

      • What is Statistical Sampling? Advantages of Statistical sampling.
      •  What is a Random Number Table? Its relevance in statistical sampling and concept of sampling frame.
      •  Different techniques of statistical sampling
      • Methodology of drawing samples using SRS & Systematic (both Linear Systematic and Circular Systematic) using a Random Number Table
      • Estimation formulae for estimation of population average, total and proportion of an attribute and corresponding estimation of standard errors: (Only the formulae to be stated, without proof). Demonstration with various examples

       

      Statistical Sampling (contd.):

      • Probability Proportional to size (PPS) sampling: concept, definition & applicability
      • Different techniques of drawing samples for PPS design (Cumulative Total method, Prof. Lahiri's method of drawing samples.)
      • Estimation formulae for estimation of population average, total and corresponding estimation of standard errors & concept of multiplier in sampling. (Only the formulae to be stated without proof)
      • Problems on selection of samples and evaluation of few characters of interest using SRSWR, SRSWOR

       

      Day-3

      Statistical Sampling (Contd.):

      • Stratification in sampling, -Stratification vs. Cluster sampling, Advantages of stratification, Estimation formulae under stratification
      •  Multistage Statistical sampling with particular reference to two-stage sampling: concepts & applicability
      • Estimation formulae using two-stage design
      •  1st stage as PPSWR and the 2nd Stage as SRSWOR
      •  SRSWOR in both the stages

      Case Studies using statistical sampling methods in Performance Audit carried at Union level.
      Case Studies using statistical sampling methods in Performance Audit carried at State level.

      Day-4

      Using Excel/IDEA package to demonstrate different Statistical Audit Sampling techniques using live data and interpret the statistics to draw conclusions.
      Practical

      Monetary Unit Sampling (MUS) & demonstration of planning and selection of samples using IDEA.
      Practical example of selection of samples using IDEA-MUS.

      Day-5

      Risk assessment & sampling in audit
      1 Risk based analysis & the risk model in audit.
      2 Risk perceptions as input to statistical sampling.

      Significance of Ethics & Values in public Governance and code of ethics in
      IA & AD
      Test, Evaluation and Valediction

      8.   Methodology: Lectures, Presentation, Exercises and Interactive sessions.
      9.   Target Participants: AAOs/AOs/Sr.AOs
      Additional Information
      10. Faculty: The faculty will be drawn from officers of the IA&AD and experts from outside.


       


 

     
     
     
     

 

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