Regional Training Centre, Delhi

Course contents (General Courses)

1. Performance Audit with ISSAI guidelines on Performance audit


  • Introduction to performance audit and other audits.
  • Scope & objective of performance audit and planning.
  • Criteria and sources of criteria, Study Design Matrix.
  • Preparation of Audit test program, evidence gathering and analysis.
  • Documentation and reporting process.
  • Supervision, Review and Quality control, Quality Assurance.
  • Performance audit in IT Environment.

  • 2. Certification and transaction audit of Autonomous bodies


  • Mandate for audit of Autonomous Bodies.
  • Significance & Principles of materiality for comments in Separate Audit Reports(SARs).
  • Bank Reconciliation Statement.
  • Audit of transaction, World Bank/EAP Projects.
  • IT Audit of Autonomous Bodies.
  • Audit of Investments in Autonomous Bodies.

  • 3. International Standards of Supreme Audit Institutions (ISSAI)


  • Introduction to ISSAI
  • Level two ISSAI
  • ISSAI on Financial audit, Performance audit and Compliance audit
  • ISSAI GOVs

  • 4. Audit of Contract and works audit


  • Nature and scope contracts.
  • General principles governing contract implementation and monitoring.
  • Audit of contracts in respect of procurement of plant & Machinery/spares, equipment.
  • Discharge & Breach of contracts.
  • Audit of capital/maintenance service contracts in CPWD/MES/Electricity Board/ companies/Corporation/Local bodies.
  • Organizational setup of CPWD
  • Audit scrutiny of records of CPWD/PWD divisions
  • Provisions of CPWD accounts code
  • Audit scrutiny of construction contracts

  • 5. Right to Information Act


  • Basic Principle, Role of Public Authorities and APIOs & CPIOs.
  • Role of functions of Appellate Authority and IIIrd Parties.
  • Information Commission Powers, Functions, Appeal and Penalties.

  • 6. Disciplinary Proceedings, promotion, roaster and reservations


  • Post vacancy based reservations rosters, Promotional Panel.
  • Writing of Confidential Reports.
  • CCS (Conduct) Rules.
  • Misconduct and Remedial Action, Penalties.
  • Suspension, Subsistence Allowance and Reinstatement.
  • Principle of natural justice and procedure for conducting Inquiry.

  • 7. Audit of Public Private Partnership (PPP)


  • Requirement of PPP in India, Overview of PPP & Fin. Powers, Procedures
  • Scope of Objective of PPP Audit.

  • 8. Audit Quality Management framework


  • Audit Planning and Execution.
  • Follow up and Quality Improvement through Technical Inspections and Internal Audit.
  • Key element of SAIs AQMF, Mapping of Guidelines.

  • 9. Statistics and sampling in audit


  • Basic concepts of sampling.
  • Measurement of Central Tendency, Measures of Dispersion.
  • Type of Statistical sampling and use in Compliance Audit.
  • Probability proportional to size sampling.
  • IDEA in Statistical sampling.
  • Application of Statistical sampling in Performance Audit/Review.

  • 10. Audit methodologies, Analysis of audit evidence and presentation of audit findings in IR


  • Audit planning
  • What is Audit methodologies, business risk, risk assessment.
  • Evaluation of Internal control.
  • Sampling techniques and use of IDEA in sampling
  • Audit evidence
  • Performance Auditing, Internal documentation, formulation process.
  • Basic requirements of Audit Reports.

  • 11. Audit of Finance and Appropriation accounts


  • Overview, definitions, constitutional provisions, role of audit.
  • Budget of Union & State Government.
  • Important provisions in GFR delegation of financial powers.
  • Manual of Civil Accounts & Appropriation Accounts.
  • Audit checks for Appropriation A/c
  • Preparation of audit checking & Condens1ed Accounts.
  • Guidelines on New Service/New instrument of service relating to Appropriation Accounts.
  • Managing Government Finances.
  • Guidelines to conduct the audit of PAOs.

  • 12. Audit Planning and Implementation


  • Auditee Profile
  • Risk Assessment includes ABC analysis, Analysis of Periodicity.
  • Strategic Planning
  • Annual Audit Plan
  • Thematic audit & other kinds of audit (SAR etc).
  • Quarterly plans, audit program & review of audit plan.
  • Audit engagement letter & Audit file
  • Objectives of Performance Audit

  • 13. ISSAI guidelines on Compliance audit with introduction to Theme based Audit


  • What is theme based audit.
  • Back ground of theme based audit.
  • Need for theme based audit.

  • 14. Course on Financial Attest Audit


  • Accounting Principle and Financial Management.
  • Accounting & Auditing Standards
  • Understanding the entity
  • Field work
  • Audit Planning
  • Principle of reporting
  • Balance sheet Asset & Liabilities

  • 15. Recent changes in the Finance Act and its impact on audit of indirect taxes


  • Changes in the finance act related to Central Excise, Customs and Service Tax

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