DRAAOs Phase-II Training

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  

Non Recovery of Payment

 Annex-1

Annex-2

  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

Case Study

Env Audit

 
  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