DRAAOs Phase-II Training-Oct,2021 | Regional Training Institute, Jaipur

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