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Regional Training Institute, Mumbai
Minutes of RAC Meeting on 28th
January 2014
The Regional Advisory Committee (RAC) of Regional Training Institute, Mumbai, met on
28th
January 2014 to discuss the progress of the training activities during the year 2013-14
and deliberate upon and finalize the training calendar for the year 2014-15. The following
were present:
Sr.No. Name of Officers Name of the Office
1. Shri K. P. Sasidharan Chairman, RAC & Director General of
Audit(Central), Mumbai
2. Shri Y. N. Thakare Pr. Director of Commercial Audit & Ex Officio,
MAB-1, Mumbai
3. Shri C. M. Sane
Pr. Director of Audit (Navy), Mumbai
4. Ms. Parama Sen Pr. Director of Commercial Audit & Ex Officio,
MAB-II, Mumbai
5. Shri J. S. Karape
Pr. Director of Audit, Defence Services, Pune
6. Shri Abdul Rauf Principal Director, RTI, Mumbai
7. Dr. Madhumita Mondal
Director, P&T Audit Office, Mumbai Branch
8. Shri J. R. Inamdar Director, O/o the Principal Director of Audit,
(Scientific Department), Mumbai Branch
9. Ms. J. M. Chinchkhandi DAG, O/o The Principal Accountant General
(Audit)-III, Maharashtra, Mumbai
10 Shri Gurpreet Walia DAG, O/o the Pr. Accountant General (Audit)-I,
Maharashtra, Mumbai
11. Shri K. Srinivas
DAG, O/o the Accountant General, Goa
12. Ms. S. Anita Ramchandra Dy. Director, O/o the Pr. Director of Audit & Ex
Officio, MAB-IV, New Delhi, Mumbai Branch
13. Shri K. Krishnamurthy Dy. Director, O/o the Pr. Director of Audit,
Central Railway, Mumbai
14. Shri C. S. Panwar Dy. Director, O/o the Pr. Director of Commercial
Audit & Ex Officio, MAB-1, Mumbai
15. Ms. Asha D. Nayak Sr. Audit Officer, O/o the Pr. Director of Audit,
Western Railway, Mumbai
16. Shri G. T. Shende Sr. Accounts Officer O/o the Principal Accountant
General (A&E)-1, Mumbai
The proceedings began with a floral welcome to the Chairman RAC and Director General
of Audit (Central), Mumbai Shri K P Sasidharan.
2
Principal Director, RTI Mumbai began his welcome address by thanking all Members of
the RAC for extending their full support to RTI in organizing training programmes as
planned in the Training Calendar. PD mentioned that with the support of all Members, RTI
could organise not only the programmes planned in the Training Calendar but also
programmes required by Hqrs office and requested by user offices. PD then requested the
Chairman, RAC to guide the proceedings of the meeting.
Agenda Item No. 1- Confirmation of the Minutes of the Mid-Term RAC held on
23rd
August 2013
The Minutes of the RAC meeting on 02.11.2012 were confirmed by the members of
the RAC.
Agenda Item No. 2- Performance Report of RTI, Mumbai (Up to 25th
January 2014 ):
PD/RTI apprised the Chairperson, RAC and other members about the performance of RTI,
Mumbai till 25th
January 2014 and mentioned that with the cooperation of user offices RTI,
Mumbai could exceed the targets for both General and EDP courses during the current
year. PD/RTI further mentioned that four additional training programmes (General)
including two international programmes and three additional training programmes (EDP)
were organised by RTI, Mumbai based on requests received from Hqrs office and user
offices. PD/RTI once again attributed the performance of RTI, Mumbai to the unstinted
support of all user offices. However PD/RTI requested 100% slot utilisation from user
offices.
Agenda Item No. 3 - Knowledge Centre Activities during the year 2012-13
PD/RTI mentioned that one programme each on three Knowledge Centre topics i.e
Corporate Governance, Corporate Finance and Audit of Municipal Corporations were
conducted during the year 2013-14. In all the training programmes, the participants
included both Group A and Group B officers. PD/RTI further mentioned that one All India
training programme on IPSAS is scheduled in the month of March 2014.
PD/RTI added that as part of the knowledge dissemination efforts, one case study relating
to Corporate Finance titled “Management of Cash by Central Public Sector Enterprises”
was circulated to all Commercial Audit offices, RTIs/RTCs and a comprehensive Checklist
on Audit of Corporate Governance is in the advanced stages of preparation. Besides these,
RTI Mumbai has also published its half yearly Newsletter for September 2013 and
prepared and uploaded Crossword for Corporate Governance in its web site. Appreciating
3
the efforts of RTI Mumbai in coming out with a comprehensive checklist on Audit of
Corporate Governance, Chairman, RAC opined that there is a need not only to publish
more such checklists but also continuously update the existing ones incorporating all the
latest developments and changes in the applicable laws, regulations, procedures and
practices. PD/RTI acknowledged the support extended by the MAB-I & MAB-II for their
insightful inputs to the checklist on Audit of Corporate Governance. The Chairman, RAC
also opined that the training programmes in RTI on various topics should be checklist
oriented as this would result in actual transfer of knowledge to the field. MAB-I, however,
felt that the checklist should have more focus on the important areas of audit to make it
more practical oriented. MAB-I further opined that RTI, Mumbai could benefit from the
guidance of Chairman, RAC on issues relating to Corporate Governance in view of rich
experience and expertise in this area. PD/RTI responded by stating that RTI, Mumbai has
taken one small step to this end by requesting Chairman, RAC to write a foreword to the
Checklist on Audit of Corporate Governance to be published by RTI soon.
Agenda Item No. 4 - Draft Calendar of Training Programmes
PD/RTI stated that the draft training calendar for the year 2014-15 had been prepared based
on the discussions on TNA held with respective Group officers from the user offices.
Some of the user offices wanted certain modifications in the slot allotments for their
offices. PD/RTI directed the Faculty members present to make note of the changes
suggested and incorporate them in the final calendar. The Chairman, RAC desired to have
one day's training on works audit for SOGE aspirants in the training calendar. PD/RTI,
while agreeing to Chairman's suggestion, also drew the RAC's attention to a recent
communication of Hqrs office regarding incorporation of at least two training programmes
on local language in the annual calendars. PD/RTI added that the following courses will
not be included in the training calendar as they are not viable, the slot requirement falling
short of the required 15.
Sr.
No.
Course Name Slots
received
Remarks
1 Seminar on e-Auction Manual 7
2 Corporate Social Responsibility 4
3 Audit Quality Management Framework 4
4 Audit Planning 2
5 Training the Trainers 8
6 Gender Awareness & Role of Audit 1
4
7 Disciplinary Proceedings & Vigilance
Proceedings
1 As discussed with the
representative came from DA,
OF, Khadki, this slot included in
Induction course for Auditors
where the topic on CCA
(Conduct) Rules is being
included
8 Management Information System/Audit
Management System
2
9 Audit of e governance 1
10 Regulatory Audit 1
11 Course Design & Development 1
12 Code of Ethics 3
13 Documentation of various stages of audit 2
14 Auditing Methods & Techniques 3
15 Environmental Auditing 2
16 Training of Indirect Taxes 4
17 Audit of EAPs and RBI (PDOs) 2
18 Training in Oracle 11g 7
19 Special course in EDP for newly
recruited MTS
7 These slots included in Course
on MS Word & Excel
20 SAP 8 Slots finally added to Oracle
training
21 Web Page Designing 1
Agenda Item No. 5: Representation of IA & AS officers:
PD/RTI referred to the concern expressed at the AG’s conference regarding level of faculty
called in RTI/RTCs. It was felt that there is inadequate representation of IA&AS Officers
and Sr. level from other organization as RTI faculty. C&A G has desired that serious
efforts may be made by RTIs to raise the level of their faculty. PD/RTI also cited directions
of Hqrs office to raise this issue in the RAC and solicit co-operation. PD/RTI mentioned
that though more IA&AS officers were accepting invitations to deliver lecture, there is
scope for further representations from IA&AS officers. Chairman, RAC while echoing the
views of PD/RTI mentioned that IA&AS officers should accept every opportunity to
deliver lectures as it helps them interact with the officers at the cutting edge level of the
department.
Agenda No. 6 – Points raised by DG(Inspection) team:
PD/RTI enumerated some of the training related issues pointed out by the DG(Inspection)
team in the audit conducted recently.
5
1. Reduction in number of courses and trainees: PD/RTI mentioned that year
2010-11 was taken as the basis for comparison of the performance. In view of
DR.AAOs induction and preparatory training programmes in 2010-11 and 2011-12,
the trend showed a decline as such the comparison seemed to be lop-sided. PD/RTI
added that the courses were conducted as per the requirements of user offices.
2. Non-utilisation of slots by user offices: PD/RTI mentioned that the non-
utilisation of slots by user offices is almost negligible. However, in view of
DG(Inspection) observation, PD/RTI requested 100% utilisation of slots by all user
offices. Chairman, RAC called for closer co-ordination and interaction between
RTI Mumbai and user offices so that this could be achieved. The Chairman also
suggested that to accommodate non-utilisation of slots due to unforeseen
circumstances such as illness or office exigencies, user offices can consider buffer
slots so that the actual utilisation of slots can match the slots requirement projected
by the TNA. PD, Defence Services requested for a little flexibility in the utilisation
of slots to the extent that the user offices are allowed to make little adjustments in
nominations so long as the user offices ensure achievement of their overall target
for slots utilisation for the whole year.
3. Non-viability of courses: PD/RTI mentioned that the issue of non-viability of
courses has been discussed as part of the earlier agenda item 4.
Agenda No. 7 – Contribution towards newsletter and Knowledge Centre activities:
PD/RTI reiterated his request for contribution from user offices in the form of articles and
other research material to the half-yearly newsletter in all areas related to audit.
PD/RTI also requested Members of RAC to also encourage their staff to contribute
material for case studies and research material relating to Audit of Corporate Governance
and Finance, Audit of Municipal Corporations and General Purpose Public Financial
Reporting.
Agenda Item No.8 – Training programme on IT Audit Level – 3 (IS Security Audit)
PD/RTI informing the RAC that the IT Audit level 3 (IS Security Audit) training is
scheduled from 3rd
February 2014 to 14th
February 2014, mentioned that the training
programme is intended for advanced learners involved in IT Audit and requested user
offices to nominate officers who are engaged in IT Audit to enable transfer of knowledge
gained in the training programme to the field audit. MAB-1 opined that the structure of the
6
IT Audit training allowed only people trained in level 2 to be nominated for this training
programme. However it was agreed that nominations of personnel doing IT Audit would
be made as far as possible.
Agenda No. 9 – Vacancies in RTI, Mumbai:
PD/RTI drew RAC’s attention to the vacancies in RTI Mumbai especially MTS and DEOs
and reiterated his request to the RAC members to spare the services of their staff for
deputation to RTI to fill up the vacancies.
The meeting ended with a vote of thanks to the Chair.
Sd/- Sd/-
(Abdul Rauf) (K P Sasidharan)
Pr. Director/RTI, Mumbai Chairman of RAC
Director General of Audit (Central), Mumbai
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Regional Training Institute, Mumbai
Annual Training Calendar for the Year 2014-15
A) Profile
I. About RTI :- The Regional Training Institute (RTI), Mumbai established in 1980
shifted to its own building with State of the Art infrastructure in the heart of the
new commercial and business hub of Mumbai i.e Bandra-Kurla Complex in July
2010. The RTI, Mumbai is headed by a full time Principal Director and caters to
the training needs of 15 IA&AD offices located in Mumbai, Pune and Goa. RTI,
Mumbai also renders technical support to the RTC, Rajkot. We also conduct
international trainings. This institute holds all India level trainings in Knowledge
Centre topics of Corporate Governance/Finance, Audit of Municipal Corporations,
General Purpose Financial Reporting (IPSAS) for Group A/B officers and All India
Level Management Programmes for Group B officers.
II. Regional Advisory Committee
1. Mr. K P
Sasidharan
Director General of Audit (Central), Mumbai Chairman
2. Ms. Mala Sinha Pr. Accountant General (Audit)-I, Maharashtra, Mumbai Member 3. Ms. Meenakshi
Mishra
Pr. Accountant General (A&E)-I, Maharashtra, Mumbai Member
4. Ms. Punam
Pandey
Principal Accountant General (Audit)-III, Maharashtra,
Mumbai and
Pr. Director of Audit, Central Railway, Mumbai
(Additional Charge)
Member
5. Ms. Devika Accountant General, Goa Member 6. Mr. A N Sarkar Pr. Director of Audit, Western Railway, Mumbai Member 7. Mr. Y N Thakare Pr. Director of Comml. Audit & Ex-Officio MAB-I,
Mumbai
Member
8. Mr. C M Sane Pr. Director of Audit, Navy, Mumbai Member 9. Ms. Parama Sen Pr. Director of Comml. Audit & Ex-Officio MAB-II,
Mumbai
Member
10. Mr. J S Karape Pr. Director of Audit, Defence Services, Pune Member 11. Dr. Madhumita
Mondal
Director, P & T Audit Office, Mumbai Branch Member
12. Mr. J R Inamdar Director, O/o the PDA (Scientific Department), Mumbai
Branch
Member
13. Mr. A G Kulkarni Dy. Director of Audit, Ordnance Factory, Khadki Member
14. Ms. Anita Singh Dy. Director, O/o the PDCA & MAB-IV, New Delhi,
Mumbai Branch
Member
8
III. Jurisdiction
IV. Knowledge Centre :-
This institute has been designated as Knowledge Centre for Corporate Governance/
Finance, Audit of Municipal Corporations and General Purpose Financial Reporting
(IPSAS). We have planned one all India level training each in Corporate Governance,
Corporate Finance, Audit of Municipal Corporations and an All India seminar on General
Purpose Financial Reporting (IPSAS) during 2014-15.
1. Director General of Audit, (Central) Mumbai 9. Pr. Director of Audit, Navy, Mumbai
2. Pr. Accountant General (Audit)-I, Maharashtra,
Mumbai 10.
Pr. Director of Comml. Audit & Ex-
Officio MAB-II, Mumbai
3. Pr. Accountant General (A & E)-I, Maharashtra,
Mumbai 11. Pr. Director of Audit, Defence
Services, Pune
4. Pr. Accountant General (Audit)-III, Maharashtra,
Mumbai 12. Post & Telecommunication Audit
office, Mumbai Branch
5. Pr. Director of Audit, Central Railway, Mumbai 13. Pr. Director of Audit, Scientific
Department, Mumbai Branch
6. Accountant General, Goa 14. PDCA & MAB IV, New Delhi,
Mumbai Br.
7. Pr. Director of Audit, Western Railway, Mumbai 15. Dy. Director of Audit, Ordnance
Factory, Khadki
8. Pr. Director of Comml. Audit & Ex- Officio MAB-
I, Mumbai
9
B) Courses at a glance :- General Courses
Sl No. Name of Course No. of course Duration of
course (Days) 1. Schedule VI Major Changes 1 1
2. Accounting and Auditing Standards &
Analysis of Financial Statements
including IFRS
1 4
3. Regulations on Audit & Accounts 1 2
4. Certification Audit of Accounts including
Financial Audit of Autonomous Bodies
1 3
5. Writing of Annual Performance Appraisal
Reports (APAR)
1 1
6. Audit of PPP Projects 1 3
7. Local Language training (Marathi) Level-
I
1 4
8. Statistical Sampling in Audit 1 4
9. Preparation and Conduct of DPC Meeting
and Maintenance and Implementation of
Rosters
1 3
10. Induction course for Auditors
(Two trainings) (Sl No. 10 & 13)
2 10
11. Internal Control & Internal Audit 1 4
12. Local Language training (Marathi) Level-
II
1 3
13. Induction course for AAOs/AOs 1 3
14. Awareness of ISSAIs (Two trainings)
(Sl No. 15 & 25)
2 6
15. Communication & Motivation 1 2
16. Audit Evidence (Two trainings)
(Sl No. 17 &27)
2 6
17. Knowledge Centre Topic
All India training programme on
Corporate Governance
1 2
18. Audit Reporting (Two trainings)
(Sl No. 19 & 30)
2 6
19. All India training programme on
Development of Management Skills (Two
trainings) (Sl No. 20 & 29)
2 12
20. New Companies Act 2013 1 1
21. Knowledge Centre Topic
All India training Programme on Audit of
Municipal Corporations
1 6
22. Audit of Fraud and Fraud Detection
Techniques
1 4
23. Knowledge Centre Topic
All India Training Programme on
Corporate Finance
1 5
24. Performance Audit & Risk based Audit 1 5
25. Audit of Works Expenditure 1 4
10
26. Financial Rules and Financial
Management
1 3
27. Preparation and Certification of Finance
Accounts and Appropriation Accounts
1 5
28. Right to Information Act 1 2
29. Knowledge Centre Topic
All India Training Programme on General
Purpose-Financial Reporting (IPSAS)
1 2
Total 34 116
EDP Courses
Sl No. Name of Course No. of course Duration of
course (Days) 1. MS Word 1 5
2. MS Excel (Two trainings (Sl No. 2 & 11) 2 10
3. IT Audit (Level-1a) (MS Word & Excel)
(Three Training) (Sl No. 3, 5 & 6)
3 15
4. MS Office) (Word, Excel, Power Point)
(Two trainings) (Sl No. 4 & 18)
2 20
5. IDEA 1 5
6. IDEA/Training on Dump Data 1 5
7. Internet & Email 1 3
8. IT Audit (Level-1b)
(Concept of IT Auditing)
1 5
9. Presentation & Graphics 1 3
10. IT Audit (Level 2 a) (Data base concepts,
System concepts & MS Access)
1 5
11. IT Audit (Level-2b) (CAATs, Data
Analysis, Business Models etc.)
1 10
12. MS Access 2 10
13. Oracle back end SQL 1 5
14. Akshar Naveen/Saransh 1 3
15. Hardware Software 1 5
16. Creation of Electronic Library for
collection of Information
1 3
17. IT Audit (Level-3) (Need based
specialized modules for specific areas like
ERP, IS Security Audit)
1 10
Total 22 122
11
C) Calendar of Training Programme for General Courses:-
Sl
No. Remarks Programme Title
Duration
(working
days)
Period Slots Allocation
From To Office Slots Total
April 2014
1
Schedule VI Major
Changes
(AAOs to Sr. AOs)
1 17.04.2014 Pr. A G (Audit)-I, Mumbai 3
10*
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 1
PDCA & MAB-I, Mumbai 3
PDCA & MAB-IV, Mumbai Br. 2
2 Accounting and
Auditing Standards &
Analysis of Financial
Statements including
IFRS (For
AAOs to Sr. AOs)
4 21.04.2014 24.04.2014 DGA (Central), Mumbai 6
29
Pr. A G (Audit)-I, Mumbai 8
Pr. A G (Audit)-III, Mumbai 2
A G, Goa 2
P D A, Central Rly., Mumbai 2
PDCA & MAB-I, Mumbai 3
PDCA & MAB-II, Mumbai 2
P&T Audit Office, Mumbai Br. 4
3 Regulation on Audit &
Accounts
(AAOs to Sr. AOs)
2 28.04.2014 29.04.2014 DGA (Central), Mumbai 5
Pr. A G (Audit)-I, Mumbai 7
Pr. A G (A&E)-I, Mumbai 2
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 1
P D A, Central Rly., Mumbai 1
P D A, Western Rly., Mumbai 2
P&T Audit Office, Mumbai Br. 2 21
May 2014
4 Certification Audit of
Accounts including
Financial Audit of
Autonomous Bodies
(AAOs to Sr. AOs)
3 05.05.2014 07.05.2014 DGA (Central), Mumbai 7
26
Pr. A G (Audit)-I, Mumbai 8
A G, Goa 2
PDCA & MAB-I, Mumbai 4
PDCA & MAB-II, Mumbai 2
P&T Audit Office, Mumbai Br. 2
P D A, Sci Deptt., Mumbai Br. 1
5
Writing of Annual
Performance Appraisal
Reports (APAR)
(AAOs to Sr. AOs)
1 09.05.2014 DGA (Central), Mumbai 10
30
Pr. A G (Audit)-I, Mumbai 7
Pr. A G (A&E)-I, Mumbai 3
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 2
P D A, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 1
PDCA & MAB-I, Mumbai 1
P&T Audit Office, Mumbai Br. 2
P D A, Sci Deptt., Mumbai Br. 1
6
Audit of PPP Project
(AAOs to Sr. AOs)
3 21.05.2014 23.05.2014 DGA (Central), Mumbai 1
24
Pr. A G (Audit)-I, Mumbai 11
Pr. A G (Audit)-III, Mumbai 1
* In view of the importance of the topic and also the fact that slots have been received from all commercial
audit offices, the training programme is being conducted though the slot requirement is less than 15.
12
A G, Goa 1
P D A, Central Rly., Mumbai 1
P D A, Western Rly., Mumbai 1
PDCA & MAB-I, Mumbai 5
PDCA & MAB-II, Mumbai 2
PDCA & MAB-IV, Mumbai Br. 1
7 Hqtrs
Direction
Local Language training
(Marathi)-Level-I
4 26.05.2014 29.05.2014 DGA (Central), Mumbai 2
21
Pr. A G (Audit)-I, Mumbai 5
Pr. A G (A&E)-I, Mumbai 2
Pr. A G (Audit)-III, Mumbai 5
PDCA & MAB-I, Mumbai 2
PDCA & MAB-II, Mumbai 2
P D A, Navy, Mumbai 1
P D A, Defence Services, Pune 2
June 2014
8 Statistical Sampling in
Audit
(For AAOs to Sr. AOs)
4 03.06.2014 06.06.2014 DGA (Central), Mumbai 1
22
Pr. A G (Audit)-I, Mumbai 7
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 1
PDA, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 5
P D A, Defence Services, Pune 2
P D A, Sci Deptt., Mumbai Br. 1
9 Preparation and Conduct
of DPC Meeting and
Maintenance and
Implementation of
Rosters (For AO/AAO)
3 16.06.2014 18.06.2014 DGA (Central), Mumbai 1
18
Pr. A G (Audit)-I, Mumbai 8
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 2
PDA, Central Rly., Mumbai 1
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 1
P&T Audit Office, Mumbai Br. 1
P D A, Sci Deptt., Mumbai Br. 1
10 Induction course for
Auditors
5 23.06.2014 27.06.2014 DGA (Central), Mumbai 15
40
Pr. A G (Audit)-III, Mumbai 10
A G, Goa 5
PDA, Central Rly., Mumbai 1
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 2
Dy Director of Audit, O F,
Khadki
1
P D A, Sci Deptt., Mumbai Br. 3
13
July 2014
11
Internal Control &
Internal Audit
(AAOs to Sr. AOs)
4 01.07.2014 04.07.2014 DGA (Central), Mumbai 2
22
Pr. A G (Audit)-I, Mumbai 8
Pr. A G (A&E)-I, Mumbai 2
A G, Goa 1
PDA, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 1
P D A, Defence Services, Pune 1
Dy Director of Audit, O F,
Khadki 1
P&T Audit Office, Mumbai Br. 1
P D A, Sci Deptt., Mumbai Br. 1
12 Hqtrs
Direction
Local Language training
(Marathi)-Level-II
3 09.07.2014 11.07.2014 DGA (Central), Mumbai 2
20
Pr. A G (Audit)-I, Mumbai 5
Pr. A G (A&E)-I, Mumbai 2
Pr. A G (Audit)-III, Mumbai 5
PDCA & MAB-I, Mumbai 2
PDCA & MAB-II, Mumbai 2
P D A, Defence Services, Pune 2
13 Induction course for
Auditors
5 14.07.2014 18.07.2014 DGA (Central), Mumbai 15
40
Pr. A G (Audit)-III, Mumbai 10
A G, Goa 5
P D A, Central Rly., Mumbai 1
P D A, Western Rly., Mumbai 3
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 2
P D A, Sci Deptt., Mumbai Br. 3
14 Induction course for
AAOs/Aos
3 23.07.2014 25.07.2014 D G A, Central, Mumbai 22
39
Pr. A G (Audit)-I, Mumbai 8
Pr. A G (A&E)-I, Mumbai 3
A G, Goa 2
P D A, Navy, Mumbai 2
P&T Audit Office, Mumbai Br. 2
August 2014
15 Awareness of ISSAIs
(Sr. AO/AO/AAO/Sr.
Ar.)
3 04.08.2014 06.08.2014 DGA (Central), Mumbai 6
30
Pr. A G (Audit)-I, Mumbai 6
Pr. A G (A&E)-I, Mumbai 1
Pr. A G (Audit)-III, Mumbai 2
A G, Goa 1
P D A, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 3
PDCA & MAB-I, Mumbai 3
PDCA & MAB-II, Mumbai 1
PDCA & MAB-IV, Mumbai Br. 1
P D A, Navy, Mumbai 1
P D A, Defence Services, Pune 1
P&T Audit Office, Mumbai Br. 1
P D A, Sci Deptt., Mumbai Br. 1
14
16 Communication &
Motivation
(AAOs to Sr. AOs)
2 07.08.2014 08.08.2014 DGA (Central), Mumbai 4
26
Pr. A G (Audit)-I, Mumbai 8
Pr. A G (A&E)-I, Mumbai 6
Pr. A G (Audit)-III, Mumbai 1
P D A, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 1
P&T Audit Office, Mumbai Br. 2
17 Audit Evidence
(Sr. AO/AO/AAO/Sr.
Ar.)
3 12.08.2014 14.08.2014 DGA (Central), Mumbai 3
26
Pr. A G (Audit)-I, Mumbai 2
Pr. A G (A&E)-I, Mumbai 1
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 1
P D A, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 10
PDCA & MAB-II, Mumbai 1
P D A, Navy, Mumbai 1
P D A, Defence Services, Pune 1
P D A, Sci Deptt., Mumbai Br. 1
18 Knowledge
Centre
Topic
All India Training
Programme on
Corporate Governance
(Group A & B)
2 21.08.2014 22.08.2014 Pr. A G (Audit)-I, Mumbai 4
12
Pr. A G (Audit)-III, Mumbai 2
A G, Goa 2
PDCA & MAB-I, Mumbai 2
PDCA & MAB-II, Mumbai 2
September 2014
19 Audit Reporting
(Sr. AO/AO/AAO/Sr.
Ar.)
3 10.09.2014 12.09.2014 DGA (Central), Mumbai 2
28
Pr. A G (Audit)-I, Mumbai 4
Pr. A G (A&E)-I, Mumbai 1
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 1
P D A, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 10
PDCA & MAB-II, Mumbai 1
PDCA & MAB-IV, Mumbai Br. 1
P D A, Defence Services, Pune 1
P&T Audit Office, Mumbai Br. 1
P D A, Sci Deptt., Mumbai Br. 1
20 All India Training
Programme on
Development of
Management Skills
(AAOs to Sr. AOs)
6 15.09.2014 20.09.2014 DGA (Central), Mumbai 2
17
Pr. A G (Audit)-I, Mumbai 5
Pr. A G (A&E)-I, Mumbai 3
A G, Goa 1
P D A, Central Rly., Mumbai 1
P D A, Western Rly., Mumbai 1
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 1
P D A, Navy, Mumbai 1
P D A, Defence Services, Pune 1
15
October 2014
21 New Companies Act
2013
1 10.10.2014 DGA (Central), Mumbai 2
17
Pr. A G (Audit)-III, Mumbai 2
A G, Goa 2
PDCA & MAB-I, Mumbai 5
PDCA & MAB-II, Mumbai 3
PDCA & MAB-IV, Mumbai Br. 2
P&T Audit Office, Mumbai Br. 1
22 Knowledge
Centre
Topic
All India Training
Programme on Audit of
Municipal Corporations
(Group A & B)
6 13.10.2014 18.10.2014 Pr. A G (Audit)-I, Mumbai 6
8
A G, Goa 2
November 2014
23 Audit of Fraud and
Fraud Detection
Techniques (AAOs to
Sr. AOs)
4 11.11.2014 14.11.2014 DGA (Central), Mumbai 2
24
Pr. A G (Audit)-I, Mumbai 5
Pr. A G (A&E)-I, Mumbai 3
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 1
P D A, Central Rly., Mumbai 1
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 5
P D A, Defence Services, Pune 1
P&T Audit Office, Mumbai Br. 2
P D A, Sci Deptt., Mumbai Br. 1
24 Knowledge
Centre
Topic
All India Training
Programme on
Corporate Finance
(Group A & B)
5 17.11.2014 21.11.2014 Pr. A G (Audit)-III, Mumbai 2
6
A G, Goa 1
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 2
25 Awareness of ISSAIs
(Sr. AO/AO/AAO/Sr.
Ar.)
3 26.11.2014 28.11.2014 DGA (Central), Mumbai 6
28
Pr. A G (Audit)-I, Mumbai 6
Pr. A G (A&E)-I, Mumbai 1
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 2
P D A, Central Rly., Mumbai 3
P D A, Western Rly., Mumbai 3
PDCA & MAB-I, Mumbai 3
PDCA & MAB-II, Mumbai 2
P D A, Sci Deptt., Mumbai Br. 1
December 2014
26 Performance Audit and
Risk based Auditing
(AAOs to Sr. AOs)
5 08.12.2014 12.12.2014 DGA (Central), Mumbai 4
34
Pr. A G (Audit)-I, Mumbai 8
Pr. A G (Audit)-III, Mumbai 2
A G, Goa 1
P D A, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 5
PDCA & MAB-II, Mumbai 4
PDCA & MAB-IV, Mumbai Br. 1
P D A, Navy, Mumbai 1
P D A, Defence Services, Pune 1
16
P&T Audit Office, Mumbai Br. 2
P D A, Sci Deptt., Mumbai Br. 1
27 Audit Evidence
(Sr. AO/AO/AAO/Sr.
Ar.)
3 17.12.2014 19.12.2014 DGA (Central), Mumbai 3
25
Pr. A G (Audit)-I, Mumbai 2
Pr. A G (A&E)-I, Mumbai 1
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 1
P D A, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 10
PDCA & MAB-II, Mumbai 1
P&T Audit Office, Mumbai Br. 1
P D A, Sci Deptt., Mumbai Br. 1
January 2015
28 Audit of Works
Expenditure (AAOs to
Sr. AOs)
4 06.01.2015 09.01.2015 DGA (Central), Mumbai 2
24
Pr. A G (Audit)-I, Mumbai 7
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 2
P D A, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 5
P D A, Defence Services, Pune 1
P D A, Sci Deptt., Mumbai Br. 2
29 All India Training
Programme on
Development of
Management Skills
(AAOs to Sr. AOs)
6 12.01.2015 17.01.2015 DGA (Central), Mumbai 2
16
Pr. A G (Audit)-I, Mumbai 6
Pr. A G (A&E)-I, Mumbai 4
P D A, Western Rly., Mumbai 1
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 1
P D A, Sci Deptt., Mumbai Br. 1
30 Audit Reporting
(Sr. AO/AO/AAO/Sr.
Ar.)
3 21.01.2015 23.01.2015 DGA (Central), Mumbai 2
26
Pr. A G (Audit)-I, Mumbai 4
Pr. A G (A&E)-I, Mumbai 1
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 1
P D A, Central Rly., Mumbai 2
P D A, Western Rly., Mumbai 2
PDCA & MAB-I, Mumbai 10
PDCA & MAB-II, Mumbai 1
P D A, Navy, Mumbai 1
P D A, Sci Deptt., Mumbai Br. 1
February 2015
31 Financial Rules and
Financial Management
(AAOs to Sr. AOs)
3 04.02.2015 06.02.2015 DGA (Central), Mumbai 4
23
Pr. A G (Audit)-I, Mumbai 6
Pr. A G (A&E)-I, Mumbai 3
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 2
P D A, Central Rly., Mumbai 1
PDCA & MAB-I, Mumbai 5
P D A, Defence Services, Pune 1
17
32 Preperation and
Certification of Finance
Accounts and
Appropriation Accounts
(AAOs to Sr. AOs)
5 09.02.2015 13.02.2015 Pr. A G (Audit)-I, Mumbai 8
15
Pr. A G (A&E)-I, Mumbai 5
A G, Goa 1
P D A, Sci Deptt., Mumbai Br. 1
March 2015
33 Right to Information Act
(AAOs to Sr. AOs)
2 02.03.2015 03.03.2015 Pr. A G (Audit)-I, Mumbai 10
31
Pr. A G (A&E)-I, Mumbai 10
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 1
P D A, Central Rly., Mumbai 1
P D A, Western Rly., Mumbai 1
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 1
P D A, Navy, Mumbai 1
P D A, Defence Services, Pune 1
Dy Director of Audit, O F,
Khadki
1
P&T Audit Office, Mumbai Br. 1
P D A, Sci Deptt., Mumbai Br. 1
34 Knowledge
Centre
Topic
All India Seminar on
General Purpose-
Financial Reporting
(IPSAS) (For
Group A & B)
2 12.03.2015 13.03.2015 Pr. A G (Audit)-I, Mumbai 5
15
Pr. A G (Audit)-III, Mumbai 1
A G, Goa 2
P D A, Western Rly., Mumbai 1
PDCA & MAB-I, Mumbai 5
PDCA & MAB-IV, Mumbai Br. 1
18
D) Calendar of Training Programme for Information
Technology Courses :-
Course
No. Programme Title
Duration Period Slots Allocation Total
Slots (Training
Days) From To Office Slots
Apr-14
1 MS Word 5 21.04.14 25.04.14 Pr. A G (Audit)-I, Mumbai 10
30
A.G.(Goa) 4
PDCA & MAB-I, Mumbai 3
PDCA & MAB-II, Mumbai 3
P D A, Central Rly.,
Mumbai
2
P D A, Western Rly.,
Mumbai
5
PDA, DS, SC, Pune 1
P D A, Sci Deptt., Mumbai
Br.
2
May-14
2 MS Excel 5 05.05.14 09.05.14 Pr. A G (Audit)-I, Mumbai 10
28
Pr. A G (A&E)-I, Mumbai 7
A.G.(Goa) 2
P D A, Central Rly.,
Mumbai
1
P D A, Western Rly.,
Mumbai
3
PDCA & MAB-I, Mumbai 2
P D A, Sci Deptt., Mumbai
Br.
1
Pr.A.G.(Audit)-III, Mumbai 2
3 IT Audit (Level-1a):
(MS Word & Excel)
5 19.05.14 23.05.14 D G A, Central, Mumbai 9
27
Pr. A G (Audit)-I, Mumbai 6
Pr. A G (A&E)-I, Mumbai 4
Pr.A.G.(Audit)-III, Mumbai 1
A.G.(Goa) 1
P D A, Central Rly.,
Mumbai
1
P D A, Western Rly.,
Mumbai
3
PDCA & MAB-I, Mumbai 1
PDA, DS, SC, Pune 1
Jun-14
4 MS Office (Word,
Excel, Power Point)
10 09.06.14 20.06.14 Pr. A G (Audit)-I, Mumbai 7
22
Pr. A G (A&E)-I, Mumbai 5
Pr.A.G.(Audit)-III, Mumbai 1
A.G.(Goa) 2
P D A, Central Rly.,
Mumbai
1
PDCA & MAB-I, Mumbai 1
19
P&T Audit Office, Mumbai
Br.
2
P D A, Navy, Mumbai 1
PDA, DS, SC, Pune 1
P D A, Sci Deptt., Mumbai
Br.
1
5 IT Audit (Level-1a):
(MS Word & Excel)
5 23.06.14 27.06.14 D G A, Central, Mumbai 9
23
Pr. A G (Audit)-I, Mumbai 5
Pr. A G (A&E)-I, Mumbai 5
Pr.A.G.(Audit)-III, Mumbai 1
PDCA & MAB-I, Mumbai 1
P D A, Central Rly.,
Mumbai
2
Jul-14
6 IT Audit (Level-1a):
(MS Word & Excel)
5 07.07.14 11.07.14 D G A, Central, Mumbai 9
25
Pr. A G (Audit)-I, Mumbai 5
Pr. A G (A&E)-I, Mumbai 9
P D A, Central Rly.,
Mumbai
1
PDCA & MAB-I, Mumbai 1
7 IDEA 5 21.07.14 25.07.14 D G A, Central, Mumbai 3
28
Pr. A G (Audit)-I, Mumbai 10
Pr. A G (A&E)-I, Mumbai 1
Pr.A.G.(Audit)-III, Mumbai 1
A.G.(Goa) 2
P D A, Central Rly.,
Mumbai
1
P D A, Western Rly.,
Mumbai
3
PDCA & MAB-I, Mumbai 4
PDCA & MAB-II, Mumbai 1
PDCA & MAB-IV, Mumbai 1
P D A, Sci Deptt., Mumbai
Br.
1
Aug-14
8 IDEA/Training on
Dump Data
5 04.08.14 08.08.14 D G A, Central, Mumbai 4
23
Pr. A G (Audit)-I, Mumbai 10
Pr.A.G.(Audit)-III, Mumbai 1
P D A, Central Rly.,
Mumbai
1
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 1
P&T Audit Office, Mumbai
Br.
2
P D A, Navy, Mumbai 1
PDA, DS, SC, Pune 2
9 Internet & Email 3 11.08.14 13.08.14 Pr. A G (Audit)-I, Mumbai 7
22
Pr. A G (A&E)-I, Mumbai 5
A.G.(Goa) 1
P D A, Central Rly.,
Mumbai
1
P D A, Western Rly., 3
20
Mumbai
PDCA & MAB-I, Mumbai 3
PDA, DS, SC, Pune 2
Sep-14
10 IT Audit (Level -
1b) - Concepts of IT
Auditing
5 01.09.14 05.09.14 DGA(Central), Mumbai 2
22
Pr. A G (Audit)-I, Mumbai 8
Pr.A.G.(Audit)-III, Mumbai 1
P D A, Central Rly.,
Mumbai
2
P D A, Western Rly.,
Mumbai
3
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 2
PDCA & MAB-IV, Mumbai 1
DA, OF, Khadki 1
P D A, Sci Deptt., Mumbai
Br.
1
11 MS Excel 5 22.09.14 26.09.14 Pr. A G (Audit)-I, Mumbai 10
30
Pr. A G (A&E)-I, Mumbai 7
Pr.A.G.(Audit)-III, Mumbai 3
P D A, Central Rly.,
Mumbai
1
PDCA & MAB-I, Mumbai 2
PDCA & MAB-II, Mumbai 4
PDA, DS, SC, Pune 2
P D A, Sci Deptt., Mumbai
Br.
1
Oct-14
12 Presentation &
Graphics
3 07.10.14 09.10.14 D G A, Central, Mumbai 1
29
Pr. A G (Audit)-I, Mumbai 13
Pr. A G (A&E)-I, Mumbai 1
Pr.A.G.(Audit)-III, Mumbai 1
A.G.(Goa) 2
P D A, Central Rly.,
Mumbai
1
P D A, Western Rly.,
Mumbai
2
PDCA & MAB-I, Mumbai 3
PDCA & MAB-II, Mumbai 2
P D A, Navy, Mumbai 1
PDA, DS, SC, Pune 2
13 IT Audit (Level -2a)
Database Concepts
system concepts &
MS Access
5 27.10.14 31.10.14 D G A, Central, Mumbai 2
29
Pr. A G (Audit)-I, Mumbai 9
Pr.A.G.(Audit)-III, Mumbai 3
P D A, Central Rly.,
Mumbai
2
P D A, Western Rly.,
Mumbai
6
PDCA & MAB-I, Mumbai 2
PDCA & MAB-II, Mumbai 1
PDCA & MAB-IV, Mumbai 1
21
PDA, DS, SC, Pune 2
P D A, Sci Deptt., Mumbai
Br.
1
Nov-14
14 MS Access 5 10.11.14 14.11.14 D G A, Central, Mumbai 3
17
Pr. A G (Audit)-I, Mumbai 5
Pr. A G (A&E)-I, Mumbai 3
Pr.A.G.(Audit)-III, Mumbai 1
P D A, Western Rly.,
Mumbai
2
PDCA & MAB-II, Mumbai 1
P D A, Navy, Mumbai 1
PDA, DS, SC, Pune 1
15 MS Access 5 24.11.14 28.11.14 D G A, Central, Mumbai 2
17
Pr. A G (Audit)-I, Mumbai 5
Pr. A G (A&E)-I, Mumbai 2
Pr.A.G.(Audit)-III, Mumbai 1
A.G.(Goa) 1
P D A, Central Rly.,
Mumbai
1
P D A, Western Rly.,
Mumbai
1
PDCA & MAB-I, Mumbai 1
PDCA & MAB-IV, Mumbai 1
PDA, DS, SC, Pune 1
DA, OF, Khadki 1
Dec-14
16 Oracle Backend -
SQL
5 01.12.14 05.12.14 D G A, Central, Mumbai 7
22
Pr. A G (Audit)-I, Mumbai 6
Pr. A G (A&E)-I, Mumbai 1
Pr.A.G.(Audit)-III, Mumbai 2
P D A, Central Rly.,
Mumbai
1
P D A, Western Rly.,
Mumbai
1
PDCA & MAB-I, Mumbai 2
PDCA & MAB-IV, Mumbai 1
P D A, Sci Deptt., Mumbai
Br. 1
17 Akshar
Naveen/Saransh
3 15.12.14 17.12.14 D G A, Central, Mumbai 2
22
Pr. A G (Audit)-I, Mumbai 11
Pr. A G (A&E)-I, Mumbai 1
Pr.A.G.(Audit)-III, Mumbai 1
A.G.(Goa) 2
P D A, Central Rly.,
Mumbai
1
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 1
PDCA & MAB-IV, Mumbai 1
P D A, Navy, Mumbai 1
22
January 2015
18 MS Office ( Word
,Excel, Power Point)
10 19.01.15 30.01.15 Pr. A G (Audit)-I, Mumbai 8
15
Pr. A G (A&E)-I, Mumbai 5
PDCA & MAB-I, Mumbai 2
February 2015
19 Hardware Software 5 02.02.15 06.02.15 D G A, Central, Mumbai 1
28
Pr. A G (Audit)-I, Mumbai 9
Pr. A G (A&E)-I, Mumbai 8
A.G.(Goa) 1
P D A, Central Rly.,
Mumbai
1
P D A, Western Rly.,
Mumbai
3
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 1
PDA, DS, SC, Pune 2
P D A, Sci Deptt., Mumbai
Br.
1
20 IT Audit Level 2b
(CAATs, SLAs,
e-Governance)
10 09.02.15 20.02.15 D G A, Central, Mumbai 2
17
Pr. A G (Audit)-I, Mumbai 4
Pr.A.G.(Audit)-III, Mumbai 1
P D A, Central Rly.,
Mumbai
2
P D A, Western Rly.,
Mumbai
3
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 1
PDCA & MAB-IV, Mumbai 1
DA, OF, Khadki 1
P D A, Sci Deptt., Mumbai
Br. 1
March 2015
21 IT Audit (Level-3) (
Need based
specialized Modules
for specific areas
like ERP, IS
Security Audit)
10 16.03.15 27.03.15 D G A, Central, Mumbai 1
16
Pr. A G (Audit)-I, Mumbai 5
Pr.A.G.(Audit)-III, Mumbai 1
P D A, Central Rly.,
Mumbai 2
P D A, Western Rly.,
Mumbai 3
PDCA & MAB-I, Mumbai 1
PDCA & MAB-II, Mumbai 1
PDA, DS, SC, Pune 1
P D A, Sci Deptt., Mumbai
Br. 1
22 Creation of
Electronic Library
for collection of
information
3 18.03.15 20.03.15 D G A, Central, Mumbai 1
20
Pr. A G (Audit)-I, Mumbai 7
Pr. A G (A&E)-I, Mumbai 5
Pr.A.G.(Audit)-III, Mumbai 1
A.G.(Goa) 1
P D A, Central Rly.,
Mumbai
1
P D A, Western Rly., 2
23
Mumbai
PDCA & MAB-I, Mumbai 1
P D A, Sci Deptt., Mumbai
Br. 1
Criteria for selection of Trainees :
1) All IT Audit Level-1, 2 & 3 courses : As per HQrs circular letter dated 1st July 2009.
2) Hardware & Software : Aptitude to assemble, troubleshoot PC, preferably basic knowledge of
Hardware & Networking concepts.
3) IDEA : Working experience in MS Excel & MS Access.
4) Oracle Backend SQL : Knowledge of databases like MS Access, FoxPro, Dbase etc.
5) MS Access : Basic knowledge of MS Excel.
User offices may strictly ensure the above.
24
E) Course Contents :- General Courses :-
Sr.
No.
Name of the Course Topic in Brief
1. Schedule VI Major Changes Schedule VI Major Changes
Audit Checks
2. Accounting and Auditing Standards
& Analysis of Financial Statements
including IFRS
ICAI Accounting Standards- A S 1 to 31
Auditing and Assurance Standards (AAS)- AAS 1 to
35 with special emphasis on AAS 1, 2,3, 4,5, 6, 13 &
14
Analysis of Financial Statements
Corporate Social Responsibility
Introduction and Overview of IFRS
3. Regulation on Audit & Accounts Scope and Extent of Audit
Guiding principles of Auditing Standards
Financial Audit, Compliance Audit, Performance
Audit & Thematic Audit
General Principles of Govt. accounting and special
provisions
Auditing in IT environment
Audit of Bodies and Authorities other than Govt.
establishment and companies
Role of CAG in Audit of Panchayati Raj Institutions
and Urban Local Bodies
Audit of Government Companies
Conduct of Audit, Audit notes and I Rs, Audit
evidence and Audit Reports
4. Certification Audit of Accounts
including Financial Audit of
Autonomous Bodies
Introduction to Audit of Autonomous bodies
Common Format of Accounts for financial audit of
Abs
Accounting standards
Risk analysis
Accounting for grants in Autonomous Bodies with
specific reference to AS 12
5. Writing of Annual Performance
Assessment Reports (APAR) General Principles, Contents of APAR
Guidance for filling up the APAR
Timely completion of APAR
Special provision in certain cases
6. Audit of PPP Project Overview, Scope & Objectives of PPP Projects
International Auditing Standards and Guidelines for
the audit of PPP Projects
SAI Risks, Identifying and sharing of risks
Implementation of a PPP Project
Issues in project formulation and approval
Concessions and concessions period
risk allocation and Financing Risk
Viability Gap funding
Tariff/Toll/user charges & Project Cost
Audit Planning and selection of PPP Projects for
Audit
Auditing process and criteria for PPP Audit
25
7. Local Language training (Marathi)-
Level-I Learning of Alphabets & Barakhadi, Vocabulary
Marathi Grammar
Sentence Construction
8. Statistical Sampling in Audit Introduction, Advantages and types of Statistical
Sampling
Use of Statistical Sampling in Audit,Risk assessment
Introduction to statistics
Determination of sample size Estimation of
population proportion
Essential parameters for Determination of Sample
Size
Types of sampling
Statistical Sampling in IT Environment
Scope of Statistical Sampling in C C O based Audit,
Performance Audit of NRHM, Central Audit,
Voucher level Audit
9. Preparation and Conduct of DPC
Meeting and Maintenance and
Implementation of Rosters
APAR -Purpose, Periodicity
Part Reports/gap sheet
Guidelines for reporting/reviewing
time schedule
Adverse Entry
Preparation, Maintenance and operation of post based
rosters and Roster implementation, Recruitment
Rules of various cadres in IA&AD, Reservation and
concession in appointments and promotions
Sealed Cover Procedure
declining of promotion
composition, frequency of meetings, general
instructions/guidelines
Reservation of vacancies for SC/ST, physically
handicapped
10. Induction course for Auditors CAG in Indian democracy-Role, mandate, functions,
relationship with executive and legislature and other
stakeholders
CAG’s DPC Act and Regulations on Audit &
Accounts
Introduction to Govt. Accounts
Introduction to GFR, Receipt & Payment Rules
CCS Conduct Rules
Code of Ethics for IA & AD
Finance Accounts and Appropriation Accounts
Treasury Operations
Service Rules, Entitlements
Noting and Drafting
11. Internal Control & Internal Audit Introduction to Internal Controls Evaluation Manual
Important components of Internal Controls
INTOSAI Guidelines
Risk based Auditing
Materiality-Concept determination and application
Internal Auditing vis-à-vis Internal Control and its
relevance in Government & Commercial accounting
System
Audit of Internal Control
12. Local Language training (Marathi)-
Level-II Writing-Essay, Composition
Translation of Report
26
13. Induction course for AAOs/AOs Introduction to Regulations on Audit & Accounts
2007
CCS ( Conduct ) Rules, CCS (CCA) Rules
Overview of Government Accounting Rules
Performance Auditing/Environmental Auditing
IT Audit
Financial Audit
Audit of Fraud & Fraud Detection Techniques
Code of Ethics for IA & AD
Role assumption, Leadership and Motivation
14. Awareness of ISSAIs) Introduction to ISSAIs
Level Two ISSAIs
ISSAIs on Financial Audit
ISSAIs on Performance Audit
ISSAIs on Compliance Audit
INTOSAI GOV 9100 9199
15. Communication and Motivation
Motivation
Concepts
Law of motivation
Effective Communication
Written communication
Official communication
16. Audit Evidence Basic Concepts
Techniques of Evidence Gathering
Key concepts on Audit Evidence in Financial
Auditing
Key concepts on Audit Evidence in Performance
Auditing
Key concepts on Audit Evidence in Compliance
Auditing
17. All India Training Programme on
Corporate Governance Role of Regularity Authorities
Essential principles, Business disclosures, Risk
Management, Internal Control and Legal Compliance
Clause 49 of Listing Agreements
Role of Board of Directors in Corporate Governance
Corporate Governance: Emerging issues
SAI India experience so far
Corporate Social Responsibility-Scope and issues
Department of Public Enterprises Guidelines and
circulars on Corporate Governance
Section 619 of the Companies Act, Composition of
Audit Committee
Secretarial Standards issued by the ICSs
18. Audit Reporting Performance Audit Reporting
Linkage between audit objectives identified at the planning stage and the audit Report
Balanced and Fair Reporting
Compliance Audit Reporting
Audit Report Language and Structure, Style Guide
19. Development of Management
Skills
Personality Development
Corporate Finance
Leadership Skills
Environmental awareness
Organizational Development
27
20. New Companies Act 2013 Salient features
Provisions pertaining to accounts, auditing, CSR
Provisions pertaining to board appointments
remuneration
Provisions pertaining to incorporation, prospectus
21. All India Training Programme on
Audit of Municipal Corporations Introduction
Outline of various services rendered
Stipulations of Finance Commission for audit and
accounts arrangements
key indicators devised for improvement in
performance of ULBs
Municipal Finance
Introduction to National Municipal Accounts Manual
Prescribed formats for maintenance of accounts for
corporations and other ULBs
Role of C&AG under TGS and provisions of DPC
Act, 1971
Implementation of major programmes by ULBs with
special focus on executive intervention and interface
for accounting and audit of above programmes.
Applicability of various environmental protection
Acts, rules and regulations in functioning of ULBs.,
Mode of Public Private Partnership in building of
infrastructure / services by ULBs, Audit of PPP
Projects
Execution of e-governance projects by ULBs
22. Audit of Fraud and Fraud Detection
Techniques Basic Concepts
Categories and Factors influencing of Fraud and
Corruption
Potential Fraud indicators and high risk areas
Internal Control and Risk Assessment
Fraud investigation and forensic audit
Cyber Crime
Fraud detection in I T environment
Role of Auditor in Consideration of Fraud
23. All India Training Programme on
Corporate Finance Overview of Indian financial system & functions of
stock exchange
Overview of the key terms pertaining to project
planning, Capital budgeting & leasing agreements
Mode of financing for various Infrastructure Projects
such as B O T, BOLT, BOO, JV SDV.
Overview of the key terms pertaining to Investment
Decisions
Overview of the key terms pertaining to Working
Capital Management
Corporate Mergers
Acquisition & Restructuring & Disinvestment, Audit
issues pertaining to Investment decisions and
financing decisions
Foreign Exchange exposure & Risk Management,
Valuation
Acquisition and disinvestment risk in the context of
PSU
24. Performance Audit and Risk based
Auditing Performance Audit- Strategic planning and selection
of subjects for performance audit
28
Principles, Procedures, Risk Assessment, Risk
identification and Assessment
Salient Features of Thematic Audit Setting Audit
Objectives and understanding issue analysis
Performance audit criteria-the concepts and sources,
concept of study design Matrix
Evidence types and sources
Developing audit conclusions for audit findings and
observation & Reporting
25. Audit of works expenditure General outline of the Public Works System of
Accounts
Audit of Projects
Audit of Stores and Stock
Audit of Tenders
Law of Contracts and Arbitration – Case Studies
26. Financial Rules and Financial
Management Financial Control in Government
Budgeting
GFRs
Parliamentary Financial Control
27. Preparation and Certification of
Finance Accounts and
Appropriation Accounts
Budget of Union and State and Review of Budget
documents
Checking of Treasury Accounts
Compiled Account of Public Works and Forest Deptt.
CTLA, Settlement Account, preparation of Monthly
Civil accounts
Structure of Finance Accounts
Structure and Details of Appropriation Accounts
Audit of Finance & Appropriation Accounts
Preparation of Finance Accounts-Summarized
&Detailed statements
Link of Finance Accounts to the Audit Report on
State Finance
PAC’s procedure, discussions on Appropriation
Accounts
Use of computers in generation of final accounts
28. Right to Information Act
Highlights of RTI Act
Sensitizing the role of PIO and appellate authority
RTI Act-Communication policy I A & A D
29. All India Seminar on General
Purpose-Financial Reporting
(IPSAS) (Group A & B)
Over view of IPSAS
Cash basis IPSAS
IGAS
29
Information Technology Courses :-
Sr.
No.
Name of the Course Topic in brief
1 MS Word Creating documents having
professional look -
Page Formatting
Paragraph Formatting
Character formatting
Margin settings
Bullets & Numbers usage
Tab settings, Spell
check,Tables
2 MS Excel Creating worksheets
Formatting
Using formula & Functions
Graphs etc.
3 Windows & MS Office Word, Excel
Power Point –
Creating Presentations
Formatting
Animation effects etc
Windows Control Panel
Explorer
Desktop etc
4 IT Audit (Level-1a) Word, Excel
5 MS Access Creating Tables
Forms
Queries
Reports
6 IDEA Importing Data,
Sampling data
Indexing, Duplicate Check
Gap detection
Summarization, Stratification
Joining databases
Extraction of data, charts
proving calculations etc
7 IT Audit (Level-1b) IS Audit Process
Physical/Logical Access
Controls
SDLC, BCP/DRP
Encryption
e-Governance
8 IT Audit (Level-2a) Database concepts
Systems concepts
MS Access
9 Internet & Email Networking
Search Engine
30
Various usages, Downloading
Social sites
10 Hardware & Software P.C. Maintenance &
Troubleshooting
Operating System Installation
Antivirus installing
P.C. Assembling
Writing DVD
Connecting Printer
Installing Drivers
11 Presentation & Graphics Creating Power Point
Presentation
Formatting
Applying Design
Animation & Transition
effects etc.
12 Oracle Backend-SQL Creating Table
DDL, DML, TCL, DCL
Querying Data
Database Constraints
Operators & Function Views
Synonyms
Join
14 IT Audit Level (3) Need based specialised
modules for specific areas like
ERP
IS Security Audit etc.
15 IT Audit Level (2b) CAATs
data analysis & audit of
business models
contracts
SLAs & e-Governance
16 IDEA/Training on Dump data Importing Data,
Sampling data
Indexing, Duplicate Check
Gap detection
Summarization, Stratification
Joining databases
Extraction of data, charts
proving calculations etc
Importing of .dmp files
17 Creation of Electronic Library for
collection of information Information scenario – past
and present
Information retrieval in an
electronic environment
Open source library software
Web 2.0 tools and their
applications
Future of electronic library
31
EDP Lab
F) Resource Profile
Infrastructure
New RTI Building:
The new RTI Building was inaugurated on 14th
June 2010 by the Hon’ble Comptroller &
Auditor General of India. The new building is centrally air-conditioned and equipped with
modern design and construction features such as CCTVs, fire safety systems, solar
water heating and Rain Water
Harvesting system etc. For
conducting trainings there are 2
class rooms having seating
capacity of 26 each and 2
Seminar halls with capacity of 35
and 20 trainees respectively. For
training in EDP courses there are
two computer labs that can cater
to 30 trainees each equipped with
Pentium based workstations connected to internet. All the training halls are provided with
LCD projectors, digital interactive panels and audio-visual gadgets suitable for
presentations.
Seminar Room
Class Room
32
Other infrastructure in the RTI includes a Conference Hall (35 seating capacity) and an
auditorium (156 seating capacity) equipped with LCD projector, motorized screen, Plasma
screens, Video Recording Camera and stage lighting. All the above facilities are also
equipped with wireless fidelity (Wi-Fi) ensuring round the clock wireless access to the web
world of information.
Library:
RTI Library has an impressive collection of over 4500 books, videos, CDs, Courseware,
Web materials, INTOSAI/ASOSAI material, Acts, Codes and Manuals, Journals and
Periodicals. A well designed reading room is attached to the library in which internet
connectivity has been provided for the use of trainees.
Gymnasium: In addition to the excellent training infrastructure there is a gymnasium fitted
with most modern physical training equipments
where the trainees can totally take their mind
off from the academics and devote time for
physical fitness. This provides the much
Auditorium
Conference Hall
Conference Hall
Library Reading Lounge
33
needed body mind relaxation and revitalizes them to be fresh for the next day’s training
classes.
In addition to gymnasium we have table tennis room where one can play with friend,
colleague and enjoy spirit of healthy competition.
RTI Hostel : The accommodation needs of our outstation participants are catered to by the
RTI Hostel located in the same campus. The hostel block consists of 28 fully furnished
(double bedded) centrally air conditioned guest rooms with twin sharing facilities. The
hostel rooms are provided with LCD TV, PC, coffee/tea making facility. All the rooms
have attached bathrooms with solar water heaters and shower cubicles.
The hostel block also houses 4 VIP/VVIP guest rooms for senior IA&AS officers.
For catering to the working
lunch and dining needs of the
trainees there is a well
appointed dining room along
with an electric kitchen.
Dining Hall
35
II Personnel
Cadre Sanctioned
Strength
Men in Position Remarks about adequacy
or otherwise
Sr. AO/AO 5 5
AAO 3 2 Vacancy requires to be
filled up urgently Sr.Ar./Sr. Acct 5 4 Vacancy requires to be
filled up urgently P.S.* 1 0 Vacancy requires to be
filled up urgently DEO 2 0 Vacancy requires to be
filled up urgently Caretaker* 1 0 Vacancy requires to be
filled up urgently Cashier-cum-Office Asst. 1 1
Librarian cum Asst 1 0 Vacancy requires to be
filled up urgently Driver 1 0 Outsourced
Multi Tasking Staff 5 2 Vacancy requires to be
filled up urgently
*Managed by appointing a consultant
II Personnel
36
III Budget
Expenditure for the last 3 years (2011-2014)
(Fig. in thousand)
Head Expdtr. for the year
2011-12 2012-13
2013-14
(Expenditure up
to 31.01.2014)
Total Salary
Gr A 1365 1507 1395
Gr B,C,D 7014 8963 9072
Wages 34 0 0
Domestic Travel Exp
Gr A 229 590 75
Gr B C & D 90 48 27
Foreign TA 0 0 0
OE + LPS (includes OOE,Postage,
Telephone, LPS,& Elect &
water charges) 12531 11067 7052
RRT 0 0 0
Publication 0 0 0
Medical
Gr A 0 0 0
Gr B,C,&D 221 454 224
Minor works 3864 3959 4762
Prof Services 4332 4000 3841
Grant in aid 0 0 0
Other Charges 0 0 0
Information Tech 41 0 423
Deptl Canteen 0 0 0
Grand Total 29721 30588 26871
37
G. Achievements
I Training Statistics
Year No. of courses conducted No. of officials trained No. of training days
General
Courses
EDP Courses General
Courses
EDP Courses General
Courses
EDP Courses
2009-10 41 43 735 649 251 232
2010-11 49 43 958 635 264 271
2011-12 40 32 883 642 262 170
2012-13 39 21 827 373 126 109
2013-14 *44 *26 *802 *488 *147 *137
Slots Targeted vis-à-vis Achieved
Year Number of trainees to be trained as per
Training Calendar
Number of trainees actually trained
General Courses EDP Courses General Courses EDP Courses
2009-10 608 585 735 649
2010-11 588 497 958 635
2011-12 475 346 883 642
2012-13 563 345 827 373
2013-14 668 415 802* 488*
*This includes courses yet to be conducted in the month of March 2014 (4 General courses & 4 EDP courses)
Any other achievements
Following training material were disseminated among all the RTIs/RTCs and field offices
as sharing of knowledge.
2009-10
Guidelines on “Audit of Air” submitted to Hqtrs.
“National Environmental Policy-Audit approach and guidelines” sent to Hqtrs
Proceedings of Workshop on “Sustainable Development”
Proceedings of Workshop on “Audit of Biodiversity”
38
2010-11
Compilation of selected newspaper clippings on current environmental issues such
as emission, reduction, water quality and energy issues
Proceedings of “All India Workshop on Energy Conservation & Energy Audit”
Proceedings of “All India Training on Environmental Auditing”
Proceedings of training on “Audit of Water Issues”
Proceedings of Seminar on “Sustainable Development”
2011-12
A case study on “Audit of Municipal Corporation” i.e.' Loss due to transmission
and distribution losses of water and rebate on cess payable to Pollution Control
Board' ( Para 5.5 of CAG Audit Report (Local Bodies) for the year ended 31st
March 2008 – Govt of Maharashtra)
Databases of Audit Paras relating to “Urban Local Bodies” (Module developed in
MS Access)
Case study –“Unintended Benefit to Property Holders through non-levy of Special
Water Tax (Akola Muni Corp.)”
2012-13
Case Study : “Non regularization of Mobile Towers( para 6.6 of CAG’s Audit
Report (Local Bodies)” for the year ended 31.03.2010-Government of Maharashtra)
Published News letter for the six monthly period ending March 2013, highlighting
the topic on Corporate Governance
STMs-2012-13
1) STM on “Audit of Municipal Corporations”
2) STM on “Major changes in Schedule VI of Companies Act”
2013-2014
Case study on Management of Cash by Central Public Sector Enterprises circulated
to all Commercial Audit Offices and RTIs/RTCs
39
Proceedings of All India training programme on Corporate Governance conducted
in August 2013 were circulated to All commercial Audit Offices
Published News letter for the six monthly period ending September 2013,
highlighting the topic on Corporate Governance
Crossword on Corporate Governance prepared and uploaded in the website
A comprehensive checklist on Audit of Corporate Governance has been prepared
and is under printing process
Case study on Corporate Finance titled 'Forgoing profit on sale of shares of a Public
Limited Company due to non-acceptance of higher offer initially by the Company'
is under preparation
Case study on Corporate Governance titled ' Compliance of Corporate Governance
Guidelines by Central Public Sector Enterprises' is under preparation
Principal Director/RTI
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