annexure 1 announcement of training programme 5. 6....

1

Annexure 1

Announcement of training programme

1. Course Title: Regulation on Audit and Accounts (AAOs to Sr. AOs)

2. Date: 05.04.2016 to 06.04.2016

3. Duration: 2 days

4. Location: Regional Training Institute, Mumbai

5. Programme Background: The training programme is being conducted based on requisition by User

offices of RTI, Mumbai.

6. Learning Objectives

I) Participants will be able to gain awareness of important provisions of Regulation on Audit

and Accounts 2007.

II) Programme Content and Structure

• Scope and extent of Audit, Guiding principles of Auditing Standards Financial Audit,

Compliance Audit, Performance Audit

• General Principles of Govt. accounting and special provisions-Government Accounting

Rules with Examples

• Audit in IT Environment with case studies

• Audit of Bodies and Authorities other than Govt. establishment and companies with case

studies

• Audit of Government Companies with case studies

• Role of CAG in Audit of Panchayati Raj Institutions and Urban Local Bodies with case

studies

• Conduct of Audit, Audit notes and I Rs, Audit evidence and Audit Reports with case studies

III) Methodology: Lectures, presentations and case studies

IV) Target Participants

AAOs, AOs and Sr. AOs in Audit and Accounts offices

Additional Information

i. Faculty: The faculty will be drawn from Group B officers from the department

and retired audit personnel.

ii. Feedback on previous Course: The course was rated nine on a scale of zero to ten by the

participants.

1

Annexure 1


1. Course Title: Certification Audit of Accounts including Financial Audit of Autonomous Bodies

(AAOs to Sr. AOs)

2. Date: 25.04.2016 to 28.04.2016

3. Duration: 4 days


5. Programme Background: The training programme is being conducted based on requisition by User



I) Participants will be able to gain awareness of features of Audit of Autonomous bodies and

tools for certification audit.


• Mandate, scope and procedure for CAG Audit of Autonomous Bodies

• Salient features of Regulations on Audit & Accounts 2007

• Salient features of Uniform format of account/Format of SARs

• Introduction to Accounting Standards

III) Methodology: Lectures, presentations, case studies and discussions


AAOs, AOs and Sr. AOs engaged in or proposed to be deputed for work relating to Audit of

Autonomous bodies or certification of accounts


i. Faculty: The faculty will be drawn from Group B officers from the department, retired audit

personnel and outside eminent persons.


participants.

1

Annexure 1


1. Course Title: Training Programme on Transfer Pricing

2. Date: 10.05.2016 to 12.05.2016

3. Duration: 3 days


5. Programme Background: The training programme on Transfer Pricing is being conducted as per

RAC decision.


I) Participants will be able to get an over view of :

• Basics of Transfer Pricing

• Guidelines of OECD

• Methods and Importance of arms length valuation

• Audit Checklist thereon

• New developments and issues


• Basics of Transfer pricing

• Guidelines of OECD

• Safe Harbour Rules & Advance Pricing Agreement

• Methods of Computation of ALP

• Importance of FAR Analysis

• Most Appropriate method

• Group discussion on Transfer pricing Audit checklist

• Emergence of Specified Domestic Transactions (SDT)

• Issues involved in Transfer pricing

III) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies


Personnel engaged in ITRA (Revenue audit-Income Tax) may be nominated for the course.


i. Faculty: The faculty will be drawn from Income Tax Department


participants.

1

Annexure 1


1. Course Title: All India Seminar on General Purpose-Financial Reporting (IPSAS)

2. Date: 23.05.2016 to 24.05.2016

3. Duration: 2 days


5. Programme Background: The training programme is being conducted as it is a knowledge centre

topic of RTI, Mumbai.


Participants will be able to get an over view of

• Evolution of Accounting Standards

• IPSAS

• Cash basis IPSAS-Financial Reporting

• Comparing IPSAS with IFRS/ Indian Accounting Standards

• Audit based on IPSAS.

• Pronouncements of GASAB.

I) Programme Content and Structure

• Session on Evolution of Accounting Standards

• IPSAS

• Session on Cash basis IPSAS-Financial Reporting under the Cash basis of accounting

• Session on Comparing IPSAS with IFRS/ Indian Accounting Standards

• Case Study regarding examples of audit based on IPSAS

• Session on Overview of pronouncements of GASAB.

II) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies.

III) Target Participants

Group A and Group B officers may be nominated for the course.


i. Faculty: The faculty will be drawn from Group A & B officers from the department and

outside experts.


participants.

1

Annexure 1


1. Course Title: Right to Information Act

2. Date: 30.05.2016 to 31.05.2016

3. Duration: 2 days


5. Programme Background: The training programme is being conducted based on requirements of

user offices.


I) Participants will be able to get an over view of the provisions of the Right to Information Act.


• History of the Act

• Highlights of the Act

• Important sections of the Act

• Communication Policy of IA & AD.

• Processing of RTI applications with case study

• Appellate structure

III) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies.


AAOs to Sr. AOs may be nominated for the course.


i. Faculty: The faculty will be drawn from retired Group A officers of the department and

outside eminent persons.


participants.

1

Annexure 1


1. Course Title: Training Programme on CERA and Audit of ACES

2. Date: 01.06.2016 to 03.06.2016

3. Duration: 3 days


5. Programme Background: The training programme is being conducted as per RAC decision.



• Central Excise Receipt Audit

• Central Excise Law

• Audit checks at Commissionerate of Central Excise/Service Tax

• Fixation of Brand Rate

• Audit checks at Division level and Range level of Central Excise Deptt.

• Impact of imports under various export promotion schemes

• Duties and Powers of Range and Divisional Officers

• Overview of Automation of Central Excise and Service Tax (ACES)


• Introduction to Central Excise Receipt Audit

• Auditors authority under Central Excise Law

• Audit checks at the Commissionerate of Central Excise and/or Service Tax

• Audit Selection

• Fixation of Brand Rate of Duty Drawback

• Audit checks at the Division level of Central Excise/Service Tax and Range level of the

Central Excise Department

• Measures for ensuring Quality of Internal Audit by the Central Excise and Service Tax

Department and various provisions in the manuals for the same

• Effective audit investigations so as to draw logical audit conclusions and drafting of Audit

paras

• Impact of imports under various export promotion schemes on the cenvat utilization and/or

drawback claims Duties and Powers of Range and Divisional Officers with respect to Import

of goods at concessional rate of duty for manufacturing of excisable goods

• Contingent/Expenditure Audit

• Duties and Powers of Range and Divisional officers with respect to Export of goods and the

Procedure to be followed in export of goods Scrutiny of Rebate claims filed by Central

Excise and Service Tax Assess

• Overview of Automation of Central Excise and Service Tax (ACES)

2



Personnel engaged in CERA (Revenue Audit-Central Excise/ Service Tax Audit) may be nominated

for the course.


i. Faculty: The faculty will be drawn from Group A and B officers from the department and

from Central Excise Department and


participants.

1

Annexure 1


1. Course Title: Induction Training Programme for Auditors and Accountants

2. Date: 20.06.2016 to 24.06.2016

3. Duration: 5 days


5. Programme Background: The Induction training programme for Auditors and Accountants is being

conducted on projected training requirements of User offices of RTI, Mumbai.


I) The training programme seeks to

• Make the participants aware of the role and mandate of CAG and its organizational

structure.

• Provide an overview of the types of audits conducted.

• Introduce the participants to basic governing rules and regulations, including conduct

rules

• Improve the communication skills of the participants and help them acquire drafting

and motivation skills so that they could be better equipped to handle their official

duties.


• CAG in Indian democracy- Role, mandate, functions, relationship with other arms of

government and stakeholders

• Organisational structure

• Types of audits

• GFR, Receipts and Payment Rules, Government Accounts

• NPS, TA Rules, Leave Rules, Pay Rules

• CCS Conduct Rules-Salient features, Dos & Don’ts as Government Servants.

• Noting and Drafting

• Communication & Motivation.

• Gender Awareness

• Ethics


2


The Auditors engaged in Civil Audit/ Accounts, Commercial Audit, Railway Audit, Defence Audit

and P&T Audit may be nominated for the course. If we receive requisition from Civil accounts

offices, the course would cover Accountants as well.


i. Faculty: The faculty will be Management trainers and Group B officers from

the department and eminent persons.

ii. Feedback on previous Course: The course was rated eight on a scale of zero to ten by the

participants.

1

Annexure 1


1. Course Title: Training Programme on Financial Attest Audit Guidelines

2. Date: 27.06.2016 to 01.07.2016

3. Duration: 5 days


5. Programme Background: The training programme is being conducted based on Headquarters'

directions.



• System of budget and accounts in government

• Preparation, Compilation and Certification Audit of Government Accounts

• Sampling and IDEA for sampling

• Financial Attest Audit Manual

• Financial Attest Audit Guidelines


• Indian Financial System, Fiscal Policy, Legislative Control, Federal division of

powers, Budget, Accounts Plan and non-plan expenditure, Audit etc.

• Budget, Annual Financial Statement, Financial Year

• Overview of Preparation and Compilation of Accounts

• Finance Accounts and Appropriation Accounts-Structure- points to be seen in audit,

exercise

• Statistical Sampling and types- use of IDEA

• Introduction to FAAM, FAAG



Personnel engaged in Civil Audit and A&E offices may be nominated for the course.


i. Faculty: The training will be held subject to nomination of faculty by HQ/ user offices

concerned. The faculty is intended to be drawn from serving and retired Group A and B

officers from the department.


participants.

1

Annexure 1


1. Course Title: Training Programme on Awareness of ISSAIs (for Group B)

2. Date: 12.07.2016 to 14.07.2016

3. Duration: 3 days


5. Programme Background: The training programme on ‘Awareness of ISSAIs’ is being

conducted as per the directions of Headquarters


I) Participants will be able to

• Describe the objectives and levels of ISSAIs as evaluated by peers and facilitators.

• Identify the ISSAI requirements relating to Level Two ISSAIs to the extent that they

are correct as evaluated by instructors.

• Become familiar with the ISSAIs Guidelines on Financial Audit and will be able to

identify the requirements for audit of ‘Financial Audit’ and to recognize need for

adopting a planned approach for dealing with ‘Financial Audit’ related matters in the

audited entity.

• Identify the ISSAI requirements relating to performance audit to the extent that they

correct as evaluated by instructors.

• Familiarized with the basic concepts of compliance audit as per ISSAI guidelines.

• Describe the objectives of the INTOSAI GOVs and also identify elements of the

Internal Control and Internal Audit Framework of the INTOSAI GOVs as evaluated

by facilitators and peers.


• Introduction to ISSAIs-What is ISSAI?, Background of ISSAIs, ISSAIs framework, ISSAIs

Implementation

• Level Two ISSAIs-Independence & Legal Framework, Code of Ethics, Leadership &

Internal Governance, Audit Methodology & Standards, External stakeholder relations,

Resources

• ISSAIs on Financial Audit-The key points of ISSAI guidelines on Financial Audit and the

concepts embodied therein.

• ISSAIs on Performance Audit-General Principles, Planning, Conducting Audit, Reporting

and Follow-up, Documentation and Quality Control

• ISSAIs on Compliance Audit-The key points of ISSAI guidelines on Compliance Audit and

the concepts embodied therein.

2

• INTOSAI GOV 9100 9199-What is COSO?, What are INTOSAI GOVs?, Objectives of the

INTOSAI GOVs, Elements of Internal Control, Elements of Entity Risk Management,

Internal Audit, Coordination and Cooperation between SAIs and Internal Auditors



The Sr.AOs/AOs/AAOs/Sr. Auditors/Sr. Accountants engaged in Civil Audit, Commercial

Audit, Railway Audit, Defence Audit, P&T Audit and Accounts may be nominated for the

course.


i. Faculty: The faculty will be drawn from resource pool comprising of Group A and B

officers from the department

ii. Feedback on previous Course: The course was rated nine on a scale of zero to ten by

the participants.

1

Annexure 1


1. Course Title: Training Programme on Audit of Direct Taxes

2. Date: 25.07.2016 to 29.07.2016

3. Duration: 5 days


5. Programme Background: The training programme on Audit of Direct Taxes is being conducted as

per RAC decision.



• Direct Tax provisions of relevance to Audit


• Audit mandate-Audit of receipt under section 16 of CAG’s DPC Act 1971

• General lay out of Direct tax laws

• Distinction of legal terms in Direct Tax laws

• How to read a Balance sheet

• Heads of Income and aggregation of taxable income

• Exempt income

• Income from capital gains/capital losses

• Income from business or profession

• Clubbing of income, carry forward and set off of losses

• Chapter VIA deduction

• Corporate taxation

• Non-resident taxation

• Assessment procedure

• IT Audit of Direct Tax



Personnel engaged in Audit of Direct Taxes (Revenue Audit) may be nominated for the course.


i. Faculty: The faculty will be drawn from Income Tax Department

ii. Feedback on previous Course: This was introduced in current year

1

Annexure 1


1. Course Title: Training Programme on Audit Evidence (for Group B)

2. Date: 02.08.2016 to 04.08.2016

3. Duration: 3 days


5. Programme Background: The training programme on ‘Audit Evidence’ is being conducted

as per the directions of Headquarters.



• Identify the ISSAIs on Audit Evidence and list out the attributes of good evidence as

evaluated by instructors.

• Explain evidence gathering techniques, identify the Strengths and weaknesses of each

technique explained through Case laws and Case studies and illustrations.

• Explain the importance of audit evidence in Financial Audit, state clearly the various

characteristics of audit evidence and identify the appropriate Audit Evidence for a

given situation to the extent that the Case study and Exercises covers the audit

evidence in Financial Audit as evaluated by the trainer.

• Explain the importance of audit evidence in Performance Audit; state clearly the

various characteristics of audit evidence and identify the appropriate audit evidence

for a given situation, to the extent that the Case Studies and Exercises covers the

audit evidence in performance audit as evaluated by the trainer.

• Identify the ISSAI guidelines on evidence gathering process during compliance audit

as explained through Case Studies.

• Recall some important concepts and terms related to audit evidence and gathering

techniques, and also identify the lessons learnt and challenges faced during the

workshop.


• Introduction to Evidence and Audit Evidence, ISA (International Standard on Auditing) 500

and 501, and ISSAIs on Audit Evidence of Financial Audit, ISSAIs on Audit Evidence of-

Performance Audit, Compliance Audit, Attributes of good evidence.

• What is evidence?, Importance of evidence in Audit, Evidence gathering process & its

attributes, Sources of evidence, Standards linked with Audit evidence , Audit Documentation.

• Evidence gathering techniques, Broad Classification, Observation/photographs/walkthrough,

Inspection, Case laws and case studies, collecting documentary evidence, written

management representation, Review of earlier and other audit reports of entity, Review

Programme / entity database and files.

• Inquiry & Confirmation-Questionnaire and interview, Expert opinion, External Confirmation,

Focus Groups, Surveys and internet searches.

2

• Computation, Reperformance, Benchmarking, Flowcharting, Narrative notes, Analytical

procedures.

• The key points on Audit Evidence in Financial Audit and the concepts embodied therein.

• The key points on Audit Evidence in Performance Audit and the concepts embodied therein.

• The key points on Audit Evidence in Compliance Audit and the concepts embodied therein

through a case study.



The Sr.AOs/AOs/AAOs/Sr. Auditors engaged in Civil Audit, Commercial Audit, Railway

Audit, Defence Audit and P&T Audit may be nominated for the course.




ii. Feedback on previous Course: The course was rated eight on a scale of zero to ten by

the participants.

1

Annexure 1


1. Course Title: Training Programme under TGS

2. Date: 08.08.2016 to 10.08.2016

3. Duration: 3 days


5. Programme Background: The training programme is being conducted as per requirements of

Technical Guidance and Supervision (TGS).



• Audit & analysis of Financial Statements

• Internal Control Mechanism

• Certification accounts of PRI

• Audit of Public works & development projects

• Audit Reporting

OR

• Any other topic which is mentioned as theme for the current programme by DLFA/

O/o PAG (Audit)

7. Programme Content and Structure


• Analysis of balance sheet and evaluation of internal control mechanism

• Audit checks to be conducted for certification of accounts of PRI

• Audit of public works and development projects

• Audit Reporting: Model drafting of audit memos

OR


O/o PAG (Audit)



Officials from DLFA, Maharashtra may be nominated for the course.


i. Faculty: The faculty will be drawn from the department.


participants.

1

Annexure 1


1. Course Title: Preparation and Conduct of DPC meetings and Maintenance and implementation of

Rosters (For AAOs and Sr. AOs)

2. Date: 17.08.2016 to 19.08.2016

3. Duration: 3 days


5. Programme Background: The training programme is being conducted based on projected training

requirements of User offices of RTI, Mumbai.


The training programme seeks to educate participants about the various records and procedures in

connection with promotions and reservations.


• Annual Performance Appraisal Reports

• Post based rosters

• Recruitment rules

• Reservations and concessions

• Sealed cover procedure

• Departmental Promotion Committee (DPC)

• Panel

• Method of promotion

• Backlog vacancies

• Reservation

II) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies


Sr.AOs/AOs/ AAOs identified for working in Administration section of Civil Accounts, Civil Audit,

Commercial Audit, Railway Audit, Defence Audit and P&T Audit may be nominated for the course.


i. Faculty: The faculty will be Group B officers from the department.


participants.

1

Annexure 1


1. Course Title: Training Programme on Development of Management Skills

2. Date: 22.08.2016 to 27.08.2016

3. Duration: 6 days


5. Programme Background: The training programme on ‘Development of Management Skills’ is

being conducted as per the training requirements received from user offices of RTI, Mumbai.


I) The objective of this training programme is to enhance the general awareness and managerial

skills at the level of Sr.AOs/AOs/AAOs. Participants will be able to

• Get an overview on Indian Economic policies and goals.

• Understand how to analyse a financial statement.

• Understand the code of ethics for IA&AD.

• Appreciate how to develop strategies for change and growth.

• Learn ways of time management.

• Identify important functions and procedures of communication.

• Enhance the skills in Leadership and team building.

• Learn new skills on communicating with public and dealing with grievances


• Overview of Indian Economy: Economic Policies & Goals

• Personality Development & Professional Etiquette: Managing change, Personnel re-

engineering, Knowing Self, Values & beliefs, Expectations and intentions, Goal Setting,

Learning to Empower oneself

• Corporate Finance-Understanding Financial statements, Using Financial information for

Decision making, Managing Growth

• Communication: Communication Process & Barriers, Art of effective listening, Skills in

Interpersonal communication, listening to the unsaid-Body language, giving & receiving

feedback etc.

• Mind Matters (Yoga session)

• Ethics & Values: Code of Ethics for the IA&AD

• Leadership & Team Building: Concept process & formulation, Individual behaviour

in a team, Characteristics of effective High performance team, Identify building

blockages in team building, Characteristics of effective high performance team leader,

Evaluation in term of achievement of team objective etc.

• Time Management: Relevance of Time Management, Principles & guidelines,

Analysis & Prioritization, Planning & goal setting, Concept of delegation, Delegation in

management etc.

2

• Organizational Development


III) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies, Role

Play


The Sr.AOs/AOs/AAOs engaged in Civil Accounts, Civil Audit, Commercial Audit, Railway Audit,

Defence Audit and P&T Audit may be nominated for the course.


i. Faculty: The faculty will be drawn from resource pool comprising of Professionals, eminent

persons handling subject matter from reputed institutes and Sr. IA&AS officers from the

department etc.


participants.

1

Annexure 1


1. Course Title: Training Programme on Communication and Motivation and APAR

2. Date: 29.08.2016 to 31.08.2016

3. Duration: 3 days


5. Programme Background: The training programme on ‘Communication & Motivation and

APAR’ is being conducted based on projected training requirements of user offices of RTI,

Mumbai.


I) At the end of this training programme Participants will be able to

• Understand people’s motivation at work.

• Understand the relevant and proven laws of motivation and how they apply in work

place.

• Understand Types of Motivation.

• Understand how job satisfaction can influence motivation and what can be done to

enhance it.

• Understand leadership and motivation.

• Identify functions and procedures of communication in organization.

• Learn techniques to understand and overcome barriers to interpersonal

communication.

• Develop listening skills.

• Share information and feedback constantly.

• The work etiquette and communication skills will significantly change the impact

the participants will have in any formal professional and social situation. The skills

will help them to increase their poise and confidence.

• Appreciate objectives, format and importance of APAR


• Motivation-Concepts, Law of motivation, types of motivation-Attitudinal motivation,

Incentive motivation, self-motivation, leadership and group dynamics in teamwork, concept

of Team & Group.

• Achievable expectation-World view of an individual, Motivating subordinates, efforts,

keeping distance from subordinates, Interpersonal Relationship, counseling techniques.

• Communication and Personality Development-Effective communication, Modes of

communication, Body language, barriers to communication, Social etiquette & Emotional

intelligence.

• Corporate etiquette and grooming-Etiquette and social norms, presenting yourself,

Developing your professional and personal image, managing different personality types,

Rules of civility and decent behaviour at the work place. How will workplace etiquette get

you ahead.

2

• Objective of APAR, Guidance for filling up APAR, Timely completion of APAR,

Importance of APAR, Meaning of numerical Grading, Representations.

III) Methodology: Lectures, Presentations, Interactive sessions, Role Play, Exercises and

Case Studies


The Sr.AOs/AOs/AAOs engaged in Civil Accounts, Civil Audit, Commercial Audit, Railway



i. Faculty: The faculty will be drawn from resource pool comprising of eminent persons

dealing with the subject matter, corporate trainers and Sr. IA&AS Officer.


the participants.

1

Annexure 1


1. Course Title: Training Programme on Audit Reporting (for Group B)

2. Date: 20.09.2016 to 22.09.2016

3. Duration: 3 days


5. Programme Background: The training programme on ‘Audit Reporting’ is being

conducted as per the directions of Headquarters.



• Appreciate the ISSAIs guidelines on Audit Reporting and also the importance of

Reporting Standards of an SAI.

• Draft an audit paragraph to the extent that it contains the various components of a

paragraph and recommendations as per ISSAI requirements.

• Write audit conclusions to the extent that they are linked to the audit

objectives decided earlier and supported by adequate documentation, as per

ISSAI requirement as evaluated by facilitators.

• Write audit paragraphs to the extent that they are balanced and fair as per ISSAI

requirements.

• Identify the ISSAI requirements relating to Compliance audit Reporting

Standards.

• Apply the guidelines issued by CAG and ISSAI regarding the language and structure

to be used while drafting an Audit report through all stages of audit process including

Audit Memo, Inspection Report and Audit Report for compliance and performance

audits.


• Introduction to Audit Reporting

• ISSAIs guidelines on Audit Reporting (Level 2 and Level 3)

• Components of an Audit Paragraph

• Audit recommendations

• The Link between Audit Planning and Reporting

• Documenting Audit work

• Characteristics of good Audit Evidence

• Balanced and Fair Reporting

• Consideration of audited agencies’ response and views

• Form and Content of Compliance Audit Reports (ISSAI 4100, 9.1)

• Compliance Audit Reports (ISSAI 4100, 9.1.1)

• The Language and Structure of various stages of formulating an Audit Report as explained

in ISSAIs

• Guide lines of CAG office in writing Audit Report as per style guide.

2



The Sr.AOs/AOs/AAOs/Sr. Auditors engaged in Civil Audit, Commercial Audit, Railway






the participants.

1

Annexure 1


1. Course Title: Statistical Sampling in Audit (For AAOs to Sr. AOs)

2. Date: 26.09.2016 to 29.09.2016

3. Duration: 4 days


5. Programme Background: The training programme is being conducted based on projected training

requirements of user offices of RTI, Mumbai.


The training programme seeks to create awareness of statistical techniques for application in

sampling for Audit.


• Introduction to sampling

• Introduction to Statistics

• Measures of Central Tendency

• Measures of Variability

• Probability

• Sample size and proportion to population

• Techniques of sampling

• Statistical sampling in IT environment

• Case studies

II) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies


Officers engaged in Civil Audit, Commercial Audit, Railway Audit, Defence Audit and P&T Audit

may be nominated for the course.


i. Faculty: The faculty will be Group A and B officers from the department and outside eminent

persons.


participants.

1

Annexure 1


1. Course Title: Companies Act 2013

2. Date: 03.10.2016 to 07.10.2016

3. Duration: 5 days


5. Programme Background: The training programme is being conducted as a Knowledge Centre

topic.


I)

• Participants will be able to get an over view of relevant provisions of the Companies

Act, 2013, with particular emphasis on role of audit and significant changes.


• Salient features

• Provisions pertaining to accounts, auditing, CSR

• Provisions of relevance to audit

• Provisions pertaining to board appointments remuneration

• Provisions pertaining to corporate governance

• Consolidated Financial Statements, cash flow statements

• Cash Flow

III) Methodology: Lectures and Presentations.


Personnel conducting commercial audit may be nominated for the course.


i. Faculty: The faculty will be drawn from outside experts on the subject.


participants.

1

Annexure 1



2. Date: 13.10.2016 to 15.10.2016

3. Duration: 3 days










• Audit Reporting

OR


O/o PAG (Audit)

7. Programme Content and Structure






OR


O/o PAG (Audit)






ii. Feedback on previous Course (2015-16): The course was rated nine on a scale of zero to ten

by the participants.

1

Annexure 1


1. Course Title: Training Programme on Internal Control and Internal Audit

2. Date: 24.10.2016 to 27.10.2016

3. Duration: 4 days


5. Programme Background: The training programme on Internal Control and Internal Audit is being

conducted on projected training requirements of user offices of RTI, Mumbai.



• Get an overview of Department’s Internal Control Evaluation Manual.

• Describe definition of internal control propounded by authorities mentioned below.

a. COSO

b. INTOSAI

• Objective of internal control, Limitations on internal control effectiveness,

Components of internal controls.

• Define Risk & Risk based Auditing.

• Describe principles relating to Definition of risk assessment and precondition for risk

assessment, Factors relating to risk identification, Steps to be taken for risk

evaluation, Risk identification tools applied in I.T. Management, Assessment of risk

appetite of the organization, Development of responses for risk treatment.

• Describe the concept of Materiality, Materiality and Audit opinion

• Understand- (1) Difference between internal audit and internal control (2)Determine

how the internal auditor can contribute to improving the effectiveness of internal

control (3) How the system of internal control reduce the risk of internal and external

audit (4) How the internal control should be reviewed from the perspective of

substantive dimensions.

• Define internal auditing, understand General and specific standards for the

professional practice of internal auditing

• Describe principles relating to: Planning of internal audit, understand Examining and

evaluation of information, communicating result of audit, Follow-up etc.


• Explaining meaning of term COSO and its objectives, How COSO defines internal control,

explaining meaning of term INTOSAI and how they define internal control, objective of

internal control and its limitations. Components of internal controls.

• Why risk based auditing is necessary. Advantages & Characteristics of performing a risk

based Audit.

2

• Definition and precondition for risk assessment, Steps required for identification of risk,

Steps required for risk evaluation, Risk identification tools applied in I.T. Management,

Assessment of risk appetite of the organization, Development of responses for risk treatment.

• Management of Internal auditing, Policies and procedures, Personnel management and

procedure, Coordination with external auditors, Quality assurance.

• Definition of Materiality. Consideration in understanding materiality considering user’s

needs.

• Focus of Internal Auditing.

• Understanding difference between internal audit and internal control. Primary objective of

internal control and objectives of internal audit, Nature and Scope of internal auditing,

objectives to be achieved by internal auditing and internal control, important stages of

internal audit. Standards to be followed for effective Internal Audit.

• Concept of Audit of Internal Control. Audit checklist.



The Sr.AOs/AOs/AAOs engaged in Civil Audit, Commercial Audit, Railway Audit, Defence Audit

and P&T Audit may be nominated for the course.


i. Faculty: The faculty will be drawn from Group B officers from the department and outside

eminent persons.


participants.

1

Annexure 1


1. Course Title: Training Programme on Audit Reporting

2. Date: 08.11.2016 to 10.11.2016

3. Duration: 3 days


5. Programme Background: The training programme on ‘Audit Reporting’ is being




• Appreciate the ISSAIs guidelines on Audit Reporting and also the importance of

Reporting Standards of an SAI.

• Draft an audit paragraph to the extent that it contains the various components of a

paragraph and recommendations as per ISSAI requirements.

• Write audit conclusions to the extent that they are linked to the audit

objectives decided earlier and supported by adequate documentation, as per

ISSAI requirement as evaluated by facilitators.

• Write audit paragraphs to the extent that they are balanced and fair as per ISSAI

requirements.

• Identify the ISSAI requirements relating to Compliance audit Reporting

Standards.

• Apply the guidelines issued by CAG and ISSAI regarding the language and structure

to be used while drafting an Audit report through all stages of audit process including

Audit Memo, Inspection Report and Audit Report for compliance and performance

audits.


• Introduction to Audit Reporting

• ISSAIs guidelines on Audit Reporting (Level 2 and Level 3)

• Components of an Audit Paragraph

• Audit recommendations

• The Link between Audit Planning and Reporting

• Documenting Audit work

• Characteristics of good Audit Evidence

• Balanced and Fair Reporting

• Consideration of audited agencies’ response and views

• Form and Content of Compliance Audit Reports (ISSAI 4100, 9.1)

• Compliance Audit Reports (ISSAI 4100, 9.1.1)

• The Language and Structure of various stages of formulating an Audit Report as explained

in ISSAIs

• Guide lines of CAG office in writing Audit Report as per style guide.

2



The Sr.AOs/AOs/AAOs/ Sr. Auditors/ Auditors/DEOs in Civil Audit, Commercial Audit,

Railway Audit, Defence Audit and P&T Audit offices may be nominated for the course.




ii. Feedback on previous Course (2015-16): The course was rated nine on a scale of

zero to ten by the participants.

1

Annexure 1



2. Date: 17.11.2016 to 19.11.2016

3. Duration: 3 days










Audit Reporting

OR


O/o PAG (Audit)







OR


O/o PAG (Audit)








1

Annexure 1


1. Course Title: Training Programme on Audit of Fraud and Fraud detection techniques

2. Date: 22.11.2016 to 25.11.2016

3. Duration: 4 days


5. Programme Background: The training programme on ‘Audit of Fraud & Fraud Detection

Techniques’ is being conducted on projected training requirements of user offices of RTI, Mumbai.



• Recognize the need for a planned approach for dealing with fraud and fraud related matters in

the audited entity. Identify fraud or corruption.

• Know the various ways in which frauds can take place and develop a heightened sense of

awareness the environment aspects and look for appropriate signals for checking of frauds.

• Identify analyse various fraud symptoms- both attributable to management and employees

and develop sensitivity to various financial and non-financial parameters that shape the

environment in which the entity functions.

• Identify and evaluate the adequacy or inadequacy of the internal control system to assess the

audit risk and perform appropriate audit test and procedure.

• Understand the significance of relevant audit standards, both those issued by ICAI and SAI

India in terms of general standards and field standard in relation to planning of audit

procedures in fraud situations.

• Understand the field standards in regard to evidence collection and reporting of audit

findings.

• Understand role of a fraud investigator.

• Know some of the issues in cyber crimes.

• Understand fraud detection in IT Environment.


• Understanding fraud

• Elements of fraud

• Distinguish ‘fraud’ from ‘error’

• Audit mandate

• Understanding different types of fraud

• Recognizing forms of corruption

• General modus operandi of financial fraud

• Understand the individual and organizational environments in motivating fraud in workplace.

• General risk indicators

2

• Fraud symptoms

• Unusual transactions

• Employees’ fraud symptoms

• Objectives of internal controls and their role in prevention and detection of fraud

• SAI India auditing standards and ASOSAI guidelines in audit of frauds

• Identification of red flag areas in govt. entities

• Field standards in evidence collection and reporting of audit conclusions

• Concept of forensic investigation and its relevance



The Sr.AOs/AOs/AAOs engaged in Civil Audit, Commercial Audit, Railway Audit, Defence Audit

and P&T Audit may be nominated for the course.


i. Faculty: The faculty will be drawn from resource pool comprising of eminent persons dealing

with the subject matter and Sr. IA&AS officers from the department


participants.

1

Annexure 1


1. Course Title: All India Training Programme on Corporate Finance

2. Date: 28.11.2016 to 03.12.2015

3. Duration: 6 days


5. Programme Background: Being Knowledge Centre for Corporate Governance and Finance, an All

India training programme on ‘Corporate Finance’ is being conducted.


I) At the end of the programme, participants will be able to understand

• The regulatory Framework.

• Various key terms, Concepts and aspects relating to Corporate Finance and the

options relating to Financing, Investments & Dividend issues.

• Appreciate key audit risk areas pertaining to the domain of Corporate Finance in the

context of Public Sector Environment.


• Overview of Indian financial system & functions of stock exchange

• Overview of the key terms pertaining to Working Capital Management

• Overview of the key terms pertaining to Investment Decisions

• Overview of the key terms pertaining to project planning, Capital budgeting & leasing

agreements

• Overview of key terms pertaining to Foreign Exchange exposure & Risk Management

• Corporate Risk Management

• Hedging using derivatives

• Overview of key terms pertaining to Corporate Mergers, Acquisition & Restructuring &

Disinvestment

• Audit issues and case studies pertaining to Valuation, Acquisition and disinvestment risk in

the context of PSUs



The Gr. A and Gr. B officers engaged in Commercial Audit, Railway Audit and P&T Audit may be

nominated for the course.


i. Faculty: The faculty will be drawn from resource pool comprising of subject matter experts

from SEBI, RBI, PSUs and professionals.


participants.

1

Annexure 1


1. Course Title: Performance Audit and Risk based Auditing (including PA Guidelines 2014)

2. Date: 05.12.2016 to 09.12.2016

3. Duration: 5 days


5. Programme Background: The training programme is being conducted in view of the requirements

conveyed by user offices of RTI, Mumbai.



• Performance Audit

• Risk assessment


• Strategic Planning and selection of selection of subjects for performance audit-

Principles and Procedures

• Case study thereof

• Risk identification and assessment, risk model

• Practical exercise/case study thereof.

• Audit Sampling Techniques

• Objectives, Criteria, Audit Design Matrix

• Evidence

• Audit test programme, analysis and documentation

• Developing conclusions for audit findings

• Drafting of Performance Audit Report

• Performance Auditing Guidelines 2014



The Sr.AOs/AOs/AAOs engaged in Audit offices may be nominated for the course.


i. Faculty: The faculty will be drawn from Group A and B officers from the department and

eminent persons from outside the department.


participants.

1

Annexure 1


1. Course Title: Training Programme on Audit Evidence

2. Date: 13.12.2016 to 15.12.2016

3. Duration: 3 days


5. Programme Background: The training programme on ‘Audit Evidence’ is being conducted

as per the directions of Headquarters.



• Identify the ISSAIs on Audit Evidence and list out the attributes of good evidence as

evaluated by instructors.

• Explain evidence gathering techniques, identify the Strengths and weaknesses of each

technique explained through Case laws and Case studies and illustrations.

• Explain the importance of audit evidence in Financial Audit, state clearly the various

characteristics of audit evidence and identify the appropriate Audit Evidence for a

given situation to the extent that the Case study and Exercises covers the audit

evidence in Financial Audit as evaluated by the trainer.

• Explain the importance of audit evidence in Performance Audit; state clearly the

various characteristics of audit evidence and identify the appropriate audit evidence

for a given situation, to the extent that the Case Studies and Exercises covers the

audit evidence in performance audit as evaluated by the trainer.

• Identify the ISSAI guidelines on evidence gathering process during compliance audit

as explained through Case Studies.

• Recall some important concepts and terms related to audit evidence and gathering

techniques, and also identify the lessons learnt and challenges faced during the

workshop.


• Introduction to Evidence and Audit Evidence, ISA (International Standard on Auditing) 500

and 501, and ISSAIs on Audit Evidence of Financial Audit, ISSAIs on Audit Evidence of-

Performance Audit, Compliance Audit, Attributes of good evidence.

• What is evidence?, Importance of evidence in Audit, Evidence gathering process & its

attributes, Sources of evidence, Standards linked with Audit evidence , Audit Documentation.

• Evidence gathering techniques, Broad Classification, Observation/photographs/walkthrough,

Inspection, Case laws and case studies, collecting documentary evidence, written

management representation, Review of earlier and other audit reports of entity, Review

Programme / entity database and files.

• Inquiry & Confirmation-Questionnaire and interview, Expert opinion, External Confirmation,

Focus Groups, Surveys and internet searches.

2

• Computation, Reperformance, Benchmarking, Flowcharting, Narrative notes, Analytical

procedures.

• The key points on Audit Evidence in Financial Audit and the concepts embodied therein.

• The key points on Audit Evidence in Performance Audit and the concepts embodied therein.

• The key points on Audit Evidence in Compliance Audit and the concepts embodied therein

through a case study.



The Sr.AOs/AOs/AAOs/Sr.Auditors engaged in Civil Audit, Commercial Audit, Railway





ii. Feedback on previous Course (2015-16): The course was rated eight on a scale of


1

Annexure 1


1. Course Title: Audit of Works Expenditure, Contracts & Projects

2. Date: 02.01.2017 to 06.01.2017

3. Duration: 5 days



user offices.


I) Participants will be able to get an over view of the following.

• Public Works Accounts

• Audit of projects

• Audit of major works

• Physical verification of works

• Audit of stores and stock

• Tendering and works expenditure

• Legal aspects

• Types of contracts

• Capital budgeting for project evaluation

• Project planning and execution control


• General outline of Public Works system of accounts

• Analysis of major works

• Audit of projects

• Audit of constructions

• Physical verification of works

• Audit of stores and stock

• Tendering and works expenditure

• Case studies on works audit

• Relevant part of law of contracts

• Case laws on court awards and arbitration

• Foreign contracts, Modern concepts of contracting, New areas of contracting,

Management contracts, leasing, service contracts, BOT, BOO, BLO, ROT, ROOT and

BOLT-concepts and case studies, Turnkey contracts

• Capital budgeting for Project Financial evaluation, Case study.

• Introduction to project management concept stages in project execution, project

monitoring, (CPM, PERT)


2




i. Faculty: The faculty will be drawn from Group B officers from the department and outside

eminent persons.


participants.

1

Annexure 1


1. Course Title: Induction Training Programme for Auditors

2. Date: 09.01.2017 to 13.01.2017

3. Duration: 5 days


5. Programme Background: The Induction training programme for Auditors is being conducted based

on projected additional training requirements of office of PDA (Central), Mumbai.


I) The training programme seeks to

• Make the participants aware of the role and mandate of CAG and its organizational

structure.

• Provide an overview of the types of audits conducted.

• Introduce the participants to basic governing rules and regulations, including conduct

rules

• Improve the communication skills of the participants and help them acquire drafting

and motivation skills so that they could be better equipped to handle their official

duties.


• CAG in Indian democracy- Role, mandate, functions, relationship with other arms of

government and stakeholders

• Organisational structure

• Types of audits

• GFR, Receipts and Payment Rules, Government Accounts

• NPS, TA Rules, Leave Rules, Pay Rules

• CCS Conduct Rules-Salient features, Dos & Don’ts as Government Servants.

• Noting and Drafting

• Communication & Motivation.

• Gender Awareness

• Ethics


2


The Auditors engaged in office of PDA (Central) may be nominated for the course. If we receive

requisition from other offices, the course can be extended to cover more participants as well.


i. Faculty: The faculty will be Management trainers and Group B officers from

the department and eminent persons.

ii. Feedback on previous Course (2015-16): The course was rated eight on a scale of zero to ten


1

Annexure 1


1. Course Title: Training Programme on Development of Management Skills

2. Date: 16.01.2017 to 21.01.2017

3. Duration: 6 days


5. Programme Background: The training programme on ‘Development of Management Skills’ is

being conducted as per the training requirements received from user offices of RTI, Mumbai.


I) The objective of this training programme is to enhance the general awareness and managerial

skills at the level of Sr.AOs/AOs/AAOs. Participants will be able to

• Get an overview on Indian Economic policies and goals.

• Understand how to analyse a financial statement.

• Understand the code of ethics for IA&AD.

• Appreciate how to develop strategies for change and growth.

• Learn ways of time management.

• Identify important functions and procedures of communication.

• Enhance the skills in Leadership and team building.



• Overview of Indian Economy: Economic Policies & Goals

• Personality Development & Professional Etiquette: Managing change, Personnel re-

engineering, Knowing Self, Values & beliefs, Expectations and intentions, Goal Setting,

Learning to Empower oneself

• Corporate Finance-Understanding Financial statements, Using Financial information for

Decision making, Managing Growth

• Communication: Communication Process & Barriers, Art of effective listening, Skills in

Interpersonal communication, listening to the unsaid-Body language, giving & receiving

feedback etc.

• Mind Matters (Yoga session)

• Ethics & Values: Code of Ethics for the IA&AD

• Leadership & Team Building: Concept process & formulation, Individual behaviour

in a team, Characteristics of effective High performance team, Identify building

blockages in team building, Characteristics of effective high performance team leader,

Evaluation in term of achievement of team objective etc.

• Time Management: Relevance of Time Management, Principles & guidelines,

Analysis & Prioritization, Planning & goal setting, Concept of delegation, Delegation in

management etc.

2

• Organizational Development


III) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case Studies, Role

Play


The Sr.AOs/AOs/AAOs engaged in Civil Accounts, Civil Audit, Commercial Audit, Railway Audit,

Defence Audit and P&T Audit may be nominated for the course.


i. Faculty: The faculty will be drawn from resource pool comprising of Professionals, eminent

persons handling subject matter from reputed institutes and Sr. IA&AS officers from the

department etc.



1

Annexure 1


1. Course Title: All India Training Programme on Corporate Governance

2. Date: 23.01.2017 to 25.01.2017

3. Duration: 3 days


5. Programme Background: The All India Training Programme on Corporate Governance is

being conducted since it is part of our Knowledge Centre Topics.



• Appreciate the legal framework and evolution of Corporate Governance.

• Get an overview of Corporate Social Responsibility (CSR)

• Gain awareness of the Principles and practices of corporate governance


• Concept of Corporate Governance

• Evolution of Corporate Governance framework in India

• Role of regulatory authorities in corporate governance.

• Clause 49

• DPE Guidelines

• Mandatory and non mandatory provisions

• Provisions in the Companies Act 2013

• CSR provisions

• Role of audit

• Role of Board of Directors and Audit Committee

• Disclosures, risk management, internal control and legal compliance

• Discussion on governance practices

• Global best practices



The Group A and B officers engaged in Commercial Audit may be nominated for the course.


i. Faculty: The faculty will be drawn from resource pool comprising of Group A

officers and senior officers from other public sector organizations and outside experts


the participants.

1

Annexure 1


1. Course Title: Training Programme on Awareness of ISSAIs

2. Date: 31.01.2017 to 02.02.2017

3. Duration: 3 days


5. Programme Background: The training programme on ‘Awareness of ISSAIs’ is being




• Describe the objectives and levels of ISSAIs as evaluated by peers and facilitators.

• Identify the ISSAI requirements relating to Level Two ISSAIs to the extent that they

are correct as evaluated by instructors.

• Become familiar with the ISSAIs Guidelines on Financial Audit and will be able to

identify the requirements for audit of ‘Financial Audit’ and to recognize need for

adopting a planned approach for dealing with ‘Financial Audit’ related matters in the

audited entity.

• Identify the ISSAI requirements relating to performance audit to the extent that they

correct as evaluated by instructors.

• Familiarized with the basic concepts of compliance audit as per ISSAI guidelines.

• Describe the objectives of the INTOSAI GOVs and also identify elements of the

Internal Control and Internal Audit Framework of the INTOSAI GOVs as evaluated

by facilitators and peers.


• Introduction to ISSAIs-What is ISSAI?, Background of ISSAIs, ISSAIs framework, ISSAIs

Implementation

• Level Two ISSAIs-Independence & Legal Framework, Code of Ethics, Leadership &

Internal Governance, Audit Methodology & Standards, External stakeholder relations,

Resources

• ISSAIs on Financial Audit-The key points of ISSAI guidelines on Financial Audit and the

concepts embodied therein.

• ISSAIs on Performance Audit-General Principles, Planning, Conducting Audit, Reporting

and Follow-up, Documentation and Quality Control

• ISSAIs on Compliance Audit-The key points of ISSAI guidelines on Compliance Audit and

the concepts embodied therein.

2

• INTOSAI GOV 9100 9199-What is COSO?, What are INTOSAI GOVs?, Objectives of the

INTOSAI GOVs, Elements of Internal Control, Elements of Entity Risk Management,

Internal Audit, Coordination and Cooperation between SAIs and Internal Auditors



The Sr.AOs/AOs/AAOs/ Sr. Auditors/ Sr. Accountants/ Auditors/ Accountants/ DEOs in

Civil Audit, Commercial Audit, Railway Audit, Defence Audit, P&T Audit and Accounts

offices may be nominated for the course.




ii. Feedback on previous Course (2015-16): The course was rated nine on a scale of


1

Annexure 1


1. Course Title: Financial Rules and Financial Management

2. Date: 06.02.2017 to 09.02.2017

3. Duration: 4 days



user offices.


I) Participants will be able to get an over view of

• Financial rules

• Government Accounting

• Budgeting

• Financial Control

• Financial Management

• Capital budgeting


• Financial Control in government

• Government accounts

• Constitutional provisions with reference to financial management

• Role of Finance Commission

• Budgeting

• Types of budgeting

• FRBM Act

• Finance Act

• Appropriation and re-appropriation

• Tax and Non-Tax receipts.

• GFRs

• Delegation of Financial Powers

• Parliamentary financial Control

• External borrowings

• Budgeting and Financial Management in PSUs

• Introduction to Capital budgeting

III) Methodology: Lectures and Presentations, exercise, case studies



2


i. Faculty: The faculty will be drawn from own personnel and from outside eminent persons.


participants.

1

Annexure 1


1. Course Title: Accounting and Auditing Standards and Analysis of Financial Statements including

IndAS (AAOs to Sr. AOs)

2. Date: 13.02.2017 to 17.02.2017

3. Duration: 5 days


5. Programme Background: The training programme is being conducted based on requisition by user



I) Participants will be imparted training on Standards on Auditing, Accounting Standards,

IndAS and Analysis of Financial Statements.


• Standards on Auditing

• Accounting Standards

• IndAS

• Analysis of Financial Statements

• Session on case studies by pooling resources

III) Methodology: Lectures, presentations, exercises, practical sessions and case studies


AAOs, AOs and Sr. AOs in Commercial Audit offices or being deployed for audit of financial

statements governed by Accounting Standards/ IndAS.


i. Faculty: The faculty will be drawn from outside eminent persons.

ii. Feedback on previous Course: The course was rated eight on a scale of zero to ten by

the participants.

1

Annexure 1


1. Course Title: All India training on Audit of Consolidated Financial Statements of Companies

(Group A & B)

2. Date: 21.02.2017 to 22.02.2017

3. Duration: 2 days


5. Programme Background: Being Knowledge Centre for Commercial Audit, an All India training

programme on ‘Audit of Consolidated Financial Statements’ is proposed.


I) Participants will be able to appreciate the requirements relating to consolidated financial

statements of companies


• Meaning and features of various business combinations

• Holding company, subsidiary company, associate, joint venture, controlled Special Purpose

Entity

• Foreign Subsidiaries

• Formats on consolidation of accounts, Accounting mechanism, minority interest, methods

• Accounting Standard 21, 23 and 27

• Case study

• IndAS on consolidation of accounts

III) Methodology: Lectures, presentations, Exercises, interactive sessions, case studies, group

discussion.


Group A and B personnel engaged in supplementary audit of companies and in analysis of group

company accounts


i. Faculty: The faculty will be drawn from Group A & B officers from the department and from

outside experts.

ii. Feedback on previous Course (2014-15): The course was rated nine on a scale of zero to

ten by the participants.

1

Annexure 1


1. Course Title: Audit of PPP Project (AAOs to Sr. AOs)

2. Date: 28.02.2017 to 02.03.2017

3. Duration: 3 days


5. Programme Background: The training programme is being conducted based on requisition by user



I) Participants will be able to appreciate framework of PPP arrangements, implementation

thereof and role of audit therein


• Types of documents

• Accessing records of private sector partners

• Overview of PPP and case study on various modes of PPP

• Implementation of PPP project

• Case study of PPP project implementation

• Scope and objectives of PPP Audit

• Guidelines for PPP audit

• Audit planning, process, criteria, findings and recommendations on PPP Audit

III) Methodology: Lectures, presentations, Exercises, interactive sessions, case studies, group

discussion.


AAOs, AOs and Sr. AOs engaged in or to be deployed in Audit of PPP


i. Faculty: The faculty will be drawn from Group A &B officers from the department and from



participants.

1

Annexure 1


1. Course Title: Training Programme on Goods and Service Tax

2. Date: 14.03.2017 to 15.03.2017

3. Duration: 2 days


5. Programme Background: The training programme on Goods and Service Tax is being

conducted based on requirements of user offices.


I) Participants will be able to appreciate the changes of relevance on account of the Goods

and Service Tax regime


• Constitutional and statutory background of tax laws

• Expected amendments in goods and service taxation

• Change in audit approach to gear up to the new scenario

III) Methodology: Lectures, Presentations, Interactive sessions, Exercises and Case

Studies


Personnel engaged in Revenue Audit and Commercial Audit (auditing indirect taxes on

companies) may be nominated for the course.


i. Faculty: The faculty will be drawn from Group A/ B officers from the department and



the participants.

annexure 1 announcement of training programme 5. 6....

Documents