Date | Day & Session | Topic | Faculty | PPTs | Study Materials |
01-10-2021 | Friday I |
Strategic Audit planning- Objective & Process, | P K Jain, Core Faculty, RTI, Jaipur | Strategic Audit Planning | |
II | Internal Audit in IA&AD: Overview of functions of Internal Audit Party/section in each office/Peer Review/DI Inspection | Sh. Hasan Askri, Retd SAO | Internal Audit | ||
III | Internal Audit in IA&AD: Overview of functions of Internal Audit Party/section in each office/Peer Review/DI Inspection | Sh. Hasan Askri, Retd SAO | |||
IV | Weekly test | ||||
04-10-2021 | Monday I |
Preparation of Annual Audit Plan with case study | P K Jain, Core Faculty, RTI, Jaipur | Anual Audit Plan | |
II | Preparation of Annual Audit Plan with case study | P K Jain, Core Faculty, RTI, Jaipur | |||
III | Risk Based Audit Approach; Identification and Assessment of various risks e.g. Inherent Risk, Control Risk and Detection risk and Risk Model: An introduction to COSO Enterprise Risk Model (ERM) | S M Soral, Retd. SAO | Risk Based Audit approach | ||
IV | Risk Based Audit Approach; Identification and Assessment of various risks e.g. Inherent Risk, Control Risk and Detection risk and Risk Model: An introduction to COSO Enterprise Risk Model (ERM) | S M Soral, Retd. SAO | COSO & ERM | ||
05-10-2021 | Tuesday I |
Materiality: “Its scope and determination of materiality, how materiality is fixed on the basis of value, nature and context, its importance in Risk Based Audit Approach | S M Soral, Retd. SAO | Materiality | |
II | Internal Control:“Meaning and scope of of internal control, (with respect to COSO framework) | S M Soral, Retd. SAO | Internal control | ||
III | Planning an individual audit: Understanding the auditee entity, framing the objectives/Sub Objectives and the scope of the audit, determining audit criteria & Deciding audit approach (Both Performance and Compliance Audit) | Vinod Kumar Sharma, Core Faculty, RTI, Jaipur | Planning Individual Audit | ||
IV | Planning an individual audit: Understanding the auditee entity, framing the objectives/Sub Objectives and the scope of the audit, determining audit criteria & Deciding audit approach (Both Performance and Compliance Audit) | Vinod Kumar Sharma, Core Faculty, RTI, Jaipur | |||
06-10-2021 | Wednesday I |
Preparation of Audit Design Matrix and Desk Review with case studies (Both Performance and Compliance Audit) | Vinod Kumar Sharma, Core Faculty, RTI, Jaipur | Audit Design Matrix | |
II | Preparation of Audit Design Matrix and Desk Review with case studies (Both Performance and Compliance Audit) | Vinod Kumar Sharma, Core Faculty, RTI, Jaipur | |||
III | Statistical Sampling in Audit- Meaning & importance, Relevance of Statistical Sampling in Audit; law of large Inertia, Sampling Error and non Sampling error, Biasness in Sampling | Sh. P C Gupta, Retd. Professor | |||
IV | Statistical Sampling in Audit- Meaning & importance, Relevance of Statistical Sampling in Audit; law of large Inertia, Sampling Error and non Sampling error, Biasness in Sampling | Sh. P C Gupta, Retd. Professor | |||
07-10-2021 | Thursday I |
Various Sampling methods e.g. 'Simple random Sampling', 'Statistical random sampling', 'Cluster sampling', 'Stratified sampling', 'Probability proportional to size Sampling' and 'Multistage Statistical Sampling' | Sh. P C Gupta, Retd. Professor | ||
II | Various Sampling methods e.g. 'Simple random Sampling', 'Statistical random sampling', 'Cluster sampling', 'Stratified sampling', 'Probability proportional to size Sampling' and 'Multistage Statistical Sampling' | Sh. P C Gupta, Retd. Professor | |||
III | Understand how to save/segregate work, Use the File Explorer for file management, Familiarize with Library tab in IDEA | Puneet kumar Sharma,Core Faculty, RTI, Jaipur | |||
IV | Understand data reconciliation principles, Use Control Total to reconcile to grand total. ,Use Field Statistics to validate data, Display data in a particular order, Access specific records in IDEA | Puneet kumar Sharma,Core Faculty, RTI, Jaipur | |||
08-10-2021 | Friday I |
Monetary Unit Sampling and application of sampling in EDP environment | Gaurav Prajapat, SAO, O/o AG (Audit-II), Rajasthan, Jaipur | Monetary Unit Sampling | |
II | Monetary Unit Sampling and application of sampling in EDP environment | Gaurav Prajapat, SAO, O/o AG (Audit-II), Rajasthan, Jaipur | |||
III | Case study on sampling using IDEA | Puneet kumar Sharma, Core Faculty, RTI, Jaipur | |||
IV | Weekly test | ||||
11-10-2021 | Monday I |
Use Criteria to display specific records and save the results to a new database, Use the Equation Editor to enter criteria, Understand the rules for entering criteria, Save and retrieve equations, Differences between Extractions and Criteria, Extract high value and unusual items using Criteria | Puneet kumar Sharma,Core Faculty, RTI, Jaipur | ||
II | Use Stratification to categorize the data into bands (or strata), Save, chart, or export the Stratification results,View, analyze, or save a particular stratum. | Puneet kumar Sharma,Core Faculty, RTI, Jaipur | |||
III | What constitutes Audit Evidence: Characteristics of Audit Evidence; Audit procedures to obtain audit evidence. Identifying sources of evidence in different types of audit. | Rakesh Vijayvergia, Core Faculty, RTI, Jaipur | Audit Evidence | ||
IV | What constitutes Audit Evidence: Characteristics of Audit Evidence; Audit procedures to obtain audit evidence. Identifying sources of evidence in different types of audit. | Rakesh Vijayvergia, Core Faculty, RTI, Jaipur | |||
12-10-2021 | Tuesday I |
Use Summarization to total Numeric fields based on one or more fields (or keys), Use Pivot Table to summarize the data, to create subsets, and to display particular items, Use Aging to age an Accounts Receivable file to determine reserves required against bad debts | Puneet kumar Sharma,Core Faculty, RTI, Jaipur | ||
II | Creating Projects – Managed and External, Import of data from diverse formats –Excel, Access, csv, text | Puneet kumar Sharma,Core Faculty, RTI, Jaipur | |||
III | Class room exercise on evaluating strength of evidence. | Rakesh Vijayvergia, Core Faculty, RTI, Jaipur | |||
IV | Documentation in Audit with respect to Performance/Compliance/Financial Audit guidelines. Requirement of working papers. | Rakesh Vijayvergia, Core Faculty, RTI, Jaipur | Audit Documentation | ||
13-10-2021 | Wednesday I |
Importing of PDF/PRN Data, Importing data using ODBC | Puneet kumar Sharma,Core Faculty, RTI, Jaipur | ||
II | Importing of PDF/PRN Data, Importing data using ODBC | Puneet kumar Sharma,Core Faculty, RTI, Jaipur | |||
III | Audit Findings, Conclusions and Recommendations with case studies | Vinod Kumar Sharma, Core Faculty, RTI, Jaipur | Audit Findings & Conculsion | Developing Recommentdation | |
IV | Audit Findings, Conclusions and Recommendations with case studies | Vinod Kumar Sharma, Core Faculty, RTI, Jaipur | Revenue Sector 2017-18 | ||
14-10-2021 | Thursday I |
Indexing of Data – Quick Index, Composite Index, Sorting Data, Field Manipulation in IDEA – Append, Remove, Modify columns – Data types – Virtual, Non Virtual, Editable, Enabling/Disabling deletion of non-virtual fields Analysis |
Puneet kumar Sharma,Core Faculty, RTI, Jaipur | ||
II | Basic data analysis in IDEA – Duplicate Key Detection/Exclusion, Gap Detection, Summarization,Data Extraction – Direct Extraction, Key value extraction, Top/Bottom Records extraction, Indexed Extraction | Puneet kumar Sharma, Core Faculty, RTI, Jaipur | |||
III | Case study on preparation of a draft para and its processing up to inclusion in Audit Report | Vinod Kumar Sharma, Core Faculty, RTI, Jaipur | |||
IV | Case study on preparation of a draft para and its processing up to inclusion in Audit Report | Vinod Kumar Sharma, Core Faculty, RTI, Jaipur | KDs | ||
16-10-2021 | Saturday I |
Fundamentals of Ethics and Code of Ethics | Laxmi Purohit, Retd. SAO | ||
II | Working with multiple databases – Join, Visual Connector, Append, Compare | Puneet kumar Sharma,Core Faculty, RTI, Jaipur | |||
III | Exercise on IDEA | Puneet kumar Sharma,Core Faculty, RTI, Jaipur | |||
IV | Weekly test | ||||
18-10-2021 | Monday I |
Outcome Based Audit-A Perspective with a case study on audit of hospital management | Sh. Sandeep Dabur, Dy. Director O/o DGA (F&C), New Delhi | ||
II | Outcome Based Audit-A Perspective with a case study on audit of hospital management | Sh. Sandeep Dabur, Dy. Director O/o DGA (F&C), New Delhi | |||
III | Experience sharing on PA on hospital management in Bihar | Ms. Pushpalata, DAG O/o AG (Audit), Bihar, Patna | |||
20-10-2021 | Wednesday I |
Planning of Outcome Based Audit on Surface Irrigation | Faculty from O/o AG (Audit) Telangana | ||
II | Experience sharing on Execution of Outcome Based Audit on Surface Irrigation | Faculty from O/o AG (Audit) Telangana | |||
III | Experience sharing on Outcome Based Audit on Secondary Education | Sh. Adarsh Agarwal, DAG, O/o AG (Audit), Bihar, Patna | |||
21-10-2021 | Thursday I |
Experience sharing on PA on Pradhan Mantri Ujjawala Yojana | Faculty from O/o DGCA (Maharashtra), Mumbai | ||
II | Panel Discussion among participants | ||||
III | Address by DG sir | ||||
22-10-2021 | Friday I |
Style Guide | Vinod Kumar Sharma, Core Faculty, RTI, Jaipur | Style Guide | |
II | Compliance Audit Reporting (excluding theme based audit) up to preparation of IR, grading and its follow up | P K Jain, Core Faculty, RTI, Jaipur | CA Audit Reporting & Followup | ||
III | Compliance Audit Reporting (excluding theme based audit) up to preparation of IR, grading and its follow up | P K Jain, Core Faculty, RTI, Jaipur | |||
IV | KNIME as Data Analytic tool: A Broad overview; Build a basic workflow; Data downloading sorting errors; Property tax data Statistical Approaches in Analytics: Spread and Shape of Distribution: Range, Skewness, Kurtosis, Standard Deviation, Variance, Interquartile range, Box plots Node Repository Favourite Nodes Outline |
Vinod Sencha, Core Faculty, RTI, Jaipur | |||
23-10-2021 | Saturday I |
Performance audit and thematic audit reporting and its follow up | S K Jain, SAO, O/o AG (Audit-I), Rajasthan, Jaipur | ||
II | Performance audit and thematic audit reporting and its follow up | S K Jain, SAO, O/o AG (Audit-I), Rajasthan, Jaipur | |||
III | Knime Console Node Description Workflow Editor Node Status Ports Example Workflow |
Vinod Sencha, Core Faculty, RTI, Jaipur | |||
IV | Weekly test | ||||
25-10-2021 | Monday I |
Case study on use of GIS in PA on Mining | Sh. Shailendra Sharma, SAO, O/o AG (Audit-II), Rajasthan, Jaipur | GIS | |
II | Case study on use of GIS in PA on Mining | Sh. Shailendra Sharma, SAO, O/o AG (Audit-II), Rajasthan, Jaipur | Use of GIS in PA on Mininig | ||
III | Exercise/Case study using KNIME: Data import, Manipulating, Data type conversion (Data preparation), Treating Missing values, Statistical Analysis and deriving insights about the dataset Other features in KNIME: Report Generation; Repeatability; Database connectivity |
Vinod Sencha, Core Faculty, RTI, Jaipur | |||
IV | Exercise on KNIME | Vinod Sencha, Core Faculty, RTI, Jaipur | |||
26-10-2021 | Tuesday I |
Introduction of Institute of Public Auditors of India | Sh. L. B. Sharma, Retd. SAO | ||
II | Experience sharing on audit of World Bank Projects | Sh. L. B. Sharma, Retd. SAO | |||
III | Definition of the word ‘Fraud’; Elements of ‘Fraud’; Distinction between fraud and error; Understanding the types of fraud; Understanding the types of corruption | P K Jain, Core Faculty, RTI, Jaipur | |||
IV | Definition of the word ‘Fraud’; Elements of ‘Fraud’; Distinction between fraud and error; Understanding the categories of fraud; Understanding the categories of corruption | P K Jain, Core Faculty, RTI, Jaipur | |||
27-10-2021 | Wednesday I |
Case study on Irrigation Projects | Rakesh Vijayvergia, Core Faculty, RTI, Jaipur | ||
II | Case study on Irrigation Projects | Rakesh Vijayvergia, Core Faculty, RTI, Jaipur | |||
III | Environment Audit Guidelines and exposure to Sustainable Development | Faculty from O/o DGA (Environment &Scientific), New Delhi | EnvAuditGuideline | ||
IV | Environment Audit Guidelines and exposure to Sustainable Development | Faculty from O/o DGA (Environment &Scientific), New Delhi | SustainableDevelopment | ||
28-10-2021 | Thursday I |
Case study on Environment audit | Faculty from O/o DGA (Environment &Scientific), New Delhi | ||
II | Case study on Environment audit | Faculty from O/o DGA (Environment &Scientific), New Delhi | |||
III | Guidelines on Auditing of fraud – Detection of frauds Audit and investigation CAG’s Standing orders on the Audit of Fraud |
P K Jain, Core Faculty, RTI, Jaipur | |||
IV | Guidelines on Auditing of fraud – Detection of frauds Audit and investigation CAG’s Standing orders on the Audit of Fraud |
P K Jain, Core Faculty, RTI, Jaipur | |||
29-10-2021 | Friday I |
Audit of Finance Accounts of Union Government | Faculty from O/o DGA (Finance and Communication), New Delhi | Audit of FA | |
II | Audit of Finance Accounts of Union Government | Faculty from O/o DGA (Finance and Communication), New Delhi | Audit of FA | ||
III | Overview of audit of autonomous bodies and Separate Audit Report, its structure and contents | Subodh Agarwal, SAO, O/o AG (Audit-II), Rajasthan, Jaipur | AutonomousBodies | ||
IV | Overview of audit of autonomous bodies and Separate Audit Report, its structure and contents | Subodh Agarwal, SAO, O/o AG (Audit-II), Rajasthan, Jaipur | |||
30-10-2021 | Saturday I |
Audit of Appropriation Accounts of Union Government | Faculty from O/o DGA (Finance and Communication), New Delhi | ||
II | Audit of Appropriation Accounts of Union Government | Faculty from O/o DGA (Finance and Communication), New Delhi | |||
III | Case Study on Fraud detection/reporting | P K Jain, Core Faculty, RTI, Jaipur | |||
IV | Weekly test |