Calendar TRAINING PROGRAMMES...Calendar Of TRAINING PROGRAMMES 2016 – 17 INDIAN AUDIT & ACCOUNTS DEPARTMENT REGIONAL TRAINING INSTITUTE, JAIPUR A.G. Colony, Bajaj Nagar, Jaipur -

Calendar Of

TRAINING PROGRAMMES 2016 – 17

INDIAN AUDIT & ACCOUNTS DEPARTMENT

REGIONAL TRAINING INSTITUTE, JAIPUR

A.G. Colony, Bajaj Nagar, Jaipur - 302015

Website: www.rtijaipur.cag.gov.in

http://www.rtijaipur.cag.gov.in/

Preface

It gives me great pleasure to forward the Training Calendar 2016-17 of

the Regional Training Institute, Jaipur. The training calendar sets out the

training courses - General as well as EDP planned by the Institute to be

conducted during the year 2016-17. The calendar has been drawn up on the

basis of training needs projected by user offices and instructions of the

Headquarters Office received from time to time. In designing the courses, participant’s feedback as well

as suggestions of user offices have been kept in view.

The Institute is bound to adhere to high standards for conducting training courses and evaluating

training activities. The Institute is also bound to continually improve effectiveness of the training delivery

methods. It has, therefore, been a constant endeavor of the Institute to adopt a professional approach in

the delivery of training programmes through continuous review of the course structure, expert faculty

engagement and improvement in training aids.

As upgradation of Infrastructure and capacity development is in progress, RTI Hostel rooms are

under renovation and procurement of various items like new computers, LED Projector, UPS, TV for

hostel rooms, furniture for hostel rooms and the class room etc. have been done,. New Gym and EDP

library established and the Tennis court has been renovated. New LAN and EPABX has been installed to

facilitate the participants.

I convey my sincere thanks to all members of the RAC for their suggestions and valuable

guidance for overall improvement of the Institute. I also express my sincere thanks to the officers and

staff of this Institute for their sincere and significant contribution for the smooth running of the Institute.

We, in our Institute, would keep striving for making it a true centre of training and learning.

J.R. Rinwa

Principal Director

Sl. No. Contents Page No.

A

Profile

I. Introduction

II. Regional Advisory Committee (RAC)

III. Jurisdiction

IV. Knowledge Centre

V. Courses at a Glance

VI. Calendar of Training Programmes (General

Courses)

VII. Calendar of Training Programmes (Information

Systems Courses)

1 – 2 3 4 – 5 6 7 – 9 10 - 20 21 - 28

B

Course Contents

I. General Courses

II. Information Technology Courses

29 - 51 52 - 56

C

Resource Profile

I. Infrastructure

II. Personnel

III. Budget

IV. Achievements

57 - 59 60 61 62 – 63

1

A. PROFILE

I. Introduction

The Regional Training Institute, Jaipur functions with the aim of upgrading knowledge, skills,

attributes and capacities of the manpower of the user offices of the IA&AD to help them perform

their functions adequately and with a sense of professionalism. Since its inauguration in February

1986, the Institute has now entered 31st year of its smooth functioning. The Institute conducts

General and EDP courses for Group B and C officials of linked offices of Indian Audit & Accounts

Department. This apart, the Institute also holds seminars for IA&AS Officers/Group B Officers.

As on date, the Institute caters primarily to the training needs of 31 offices (for General

programmes and EDP programmes) located in the states of Rajasthan, Gujarat, Haryana and

Delhi.

Organizational set up

The Regional Training Institute is headed by Principal Director who exercises administrative

as well as financial powers as Head of the Department. He is assisted by two Sr.AOs, one AO

(EDP) two AAOs (EDP) and one AAO (Admn.)

Members of core faculty and other staff are appointed on deputation basis from the offices of

IA&AD. While selecting the faculty, persons with proven expertise and aptitude for teaching and

research are considered. The tenure of the core faculty is extended subject to their satisfactory

performance.

2

Methodology of Training

The basic methodology of training adopted by the Institute is trainee-centred. Various

methods for imparting training viz. Lectures, Case studies, Group discussions, Demonstrations,

Presentations etc. are adopted for effective learning. While following the methodology, general

standards of training wherever applicable are followed.

3

II. REGIONAL ADVISORY COMMITTEE (RAC) Composition of RAC, RTI, Jaipur

(i) Principal Accountant General (General and Social Sector Audit), Rajasthan, Jaipur.

(ii) Principal Accountant General (A&E), Rajasthan, Jaipur

(iii) Accountant General (Economic and Revenue Sector Audit), Rajasthan, Jaipur.

(iv) Principal Director of Audit (NWR), Jaipur

(v) Accountant General (Economic and Revenue Sector Audit), Gujarat, Ahmedabad.

(vi) Accountant General (General and Social Sector Audit), Gujarat, Rajkot.

(vii) Accountant General (A&E), Gujarat, Rajkot.

(viii) Principal Director of Audit (Central), Ahmedabad.

(ix) Principal Accountant General (Audit), Haryana, Chandigarh.

(x) Accountant General (A&E), Haryana, Chandigarh.

(xi) Principal Director of Audit (Defence Service), WC, Chandigarh

(xii) Officer-in-Charge, Regional Training Centre, New Delhi

(xiii) Representative from Headquarters Office.

(xiv) Principal Director, RTI, Jaipur (Member Secretary)

4

III. Jurisdiction of RTI

List of User Offices

For All Types of Courses

S.NO. NAME OF THE OFFICE STATION

1. PAG(A&E), Rajasthan Jaipur

2. PAG(A&E), Haryana Chandigarh

3. AG(A&E), Gujarat Rajkot

4. PAG(G&SSA), Rajasthan Jaipur

5. AG(E&RSA), Rajasthan Jaipur

6. PAG(Audit), Haryana Chandigarh

7. AG(E&RSA), Gujarat Ahmedabad

8. AG (G&SSA), Gujarat Rajkot

9. PDA(NWR), Jaipur Jaipur

10. PDA, (DS) Chandigarh Chandigarh

11. P&T Audit Office (Branch) Jaipur

12. P&T Audit Office (Branch) Ahmedabad

13. Western Railway Audit Office (Branch) Ahmedabad

14. MAB-II Mumbai (Branch) Baroda

15. Principal Director of Audit (Central), Ahmedabad Ahmedabad

16. PDA (Central), Ahmedabad (Branch) Jaipur

5

List of User offices

For Advanced Value Added Courses only

S.NO NAME OF OFFICE STATION

17. CAG’s Office New Delhi

18. Director General of Audit, Defence Services New Delhi

19. Director General of Audit, Central Expenditure New Delhi

20. Director General of Audit, Central Receipt New Delhi

21. Principal Director of Audit, Air Force & Navy New Delhi

22. Principal Director of Audit, Scientific Departments New Delhi

23. Principal Director of Audit, Economic & Service

Ministries New Delhi

24. Principal Accountant General (Audit) New Delhi

25. Principal Director of Commercial Audit & Ex-Officio

Member, Audit Board-I New Delhi


Member, Audit Board-II New Delhi


Member, Audit Board-III New Delhi


Member, Audit Board-IV New Delhi

29. Principal Director of Audit Northern Railway New Delhi

30. Director General of Audit, (P & T) Delhi

31. Defence Audit Office Delhi Cantt.

6

IV. Knowledge Centre

RTI Jaipur is declared as knowledge centre in the area of “Social Sector Audit” and “ Performance

Audit”. Draft STM on Social Sector Audit and modified STM on Performance Auditing has been prepared.

Special Course and Seminar relating to these topics are being organized.

Seminar on Social Sector Audit from 08.06.2015 to 10.06.2015 and seminar on Performance Audit

from 21.09.2015 to 23.09.2015 was organized in which Group officers as nominated by HQrs office also

participated. Seminar for a group mix of group officers and Sr.AOs/AOs are also proposed to be organized in

future.

7

V. Courses at a Glance

Abstract of General Courses

Sl.

No.

Course Title No of

Course

Course

Duration

1 Statistics and Sampling in Audit 01 05

2 Audit Evidence 01 03

3 Audit Reporting 01 03

4 Intensive Training Course on Civil Accounts 01 05

5

Railway Financial Accounting System and works Accounts-

Contractors

Standards 01 03

6 Seminar on Social Sector Audit (For Group Officers and Sr. AOs) 01 03

7 Important Provisions of Companies Act 2013 (including important

Accounting Standards) 01 05

8 Performance Audit 01 05

9 Auditing of Public Private Partnership (PPP) Projects 01 05

10 Common Administrative Issues and writing of APARs 01 05

11 Risk Based Audit Approach 01 03

12 Seminar on Performance Audit ( For Group Officers and Sr. AOs) 01 03

13 Statistics and sampling in Audit 01 05

14 Accural Accounting 01 03

15 Environment Audit 01 03

16 Social Sector Audit 01 05

17 International Standards of Supreme Audit Institutions (ISSAI) 01 03

18 Performance Audit 01 05

19 Audit of VAT 01 05

20 Audit of CERA, GST and ACES ( For Group Officers and Sr. AOs) 01 05

21 Financial Attest Audit 01 05

22 Risk based Audit Approach 01 03

23 CCO based Audit( Department Centric Audit) 01 03

8

24 Financial Attest Audit in Railway 01 05

25 Audit Evidence 01 03

26 General Management for Group B Officers 01 05

27 Audit of Direct taxes (For Group officer and Sr. AO) 01 05

28 Audit Quality Management Framework 01 03

29 Audit Reporting 01 03

Total 117

9

Abstract of EDP (Information System) Courses

LAB – I

Sl.

No.

Course Title No. of

Course

Course

Duration

1 LEVEL 2 Group I

Database concepts, system concepts and introduction to MS

Access

04 20

2 Oracle (SQL) 03 15

Total 07 35

Abstract of EDP (Information System) Courses

LAB – II

Sl.

No.

Course Title No. of

Course

Course

Duration

1 AUDIT IN IT ENVIRONMENT 12 72

Total 12 72

10

VI. Calendar of Training Programme for General Courses

CALENDAR OF TRAINING PROGRAMMES 2016-17

GENERAL COURSES

(For SrAOs/Aos/AAOs)

Sl.

No.

Programme Title Duration

(Working

Days)

Period Office Slots

Total

APRIL 2016

1 Statistics and

sampling in Audit 5

04.04.2016 to

08.04.2016

AG (E&RSA), Gujarat Ahmedabad 4

23

PAG (G&SSA), Rajasthan, Jaipur 2

AG (E&RSA), Rajasthan, Jaipur 1

PDA (NWR), Jaipur 2

PDA (Central), Ahmedabad Branch at Jaipur 2

AG (A&E), Gujarat, Rajkot 1

PAG (A&E), Rajasthan, Jaipur 1

P&T Audit Office, Jaipur 1

AG (G&SSA), Gujarat, Rajkot 1

PDA (Central), Ahmedabad 2

P&T Audit Office, Ahmedabad 1

PAG (Audit), Haryana, Chandigarh 1

PDA (DS), Chandigarh 1

PDCA, MAB-II, Baroda 1

PAG (Audit), New Delhi 1

PDCA, MAB - III, New Delhi 1

2 Audit Evidence 3 25.04.2016

to 27.04.2016

PAG (G&SSA), Rajasthan, Jaipur

2

19

PAG (A&E), Rajasthan, Jaipur

1

AG (E&RSA), Rajasthan, Jaipur

2

PDA (NWR), Jaipur 1

PDA (Central), Ahmedabad Branch at Jaipur

2




PAG (Audit), Haryana, Chandigarh

1


PDA (E&SM), New Delhi 3


11

MAY 2016

3 Audit Reporting 3 02.05.2016

to 04.05.2016


18



PDA (NWR), Jaipur 1





DGA (DS), New Delhi 1



4 Intensive Training Course on Civil Accounts

5 09.05.2016

to 13.05.2016


14





AG (A&E), Haryana, Chandigarh 3

5

Railway Accounting System and works Accounts- Contractors Standards

3 23.05.2016

to 25.05.2016

PDA (NWR), Jaipur 15

16

PDA (NR), New Delhi

1

JUNE 2016

6

Seminar on Social Sector Audit (For Group Officers and Sr. AOs)

3 01.06.2016

to 03.06.2016

Group officers 5

19





DGA (CE), New Delhi 3



12

7

Important Provisions of Companies Act 2013 (including important Accounting Standards)

5 13.06.2016

to 17.06.2016


35


PDA (NWR), Jaipur 3






PAG (E&RSA), Gujarat 3




PDCA, MAB - IV, New Delhi 1

PDA Railway (Comml), New Delhi 2

JULY 2016

8 Performance Audit 5 11.07.2016

to 15.07.2016


21

PDA (NWR), Jaipur 2



PAG (E&RSA), Gujarat, Ahmedabad 3







13

9 Auditing of Public Private Partnership (PPP) Projects

5 25.07.2016

to 29.07.2016


24


PDA (NWR), Jaipur 4










PDA (NR), New Delhi 1

AUGUST 2016

10

Common Administrative Issues and writing of APARs

5 08.08.2016

to 12.08.2016




PDA (NWR), Jaipur 2





PDCA,MAB I, New Delhi 2



P&T Audit Office, Ahmedabad 1 CAG’s Office , New Delhi 4




PDA (E&SM), New Delhi 2 35

14

11 Risk Based Audit Approach

3 29.08.2016

to 31.08.2016


22



PDA (NWR), Jaipur 2










SEPTEMBER 2016

12

Seminar on Performance Audit ( For Group Officers and Sr. AOs)

3 05.09.2016

to 07.09.2016

Group officers 5

35



PDA (NWR), Jaipur 2












15

13 Statistics and sampling in Audit

5 19.09.2016

to 23.09.2016

AG (E&RSA), Gujarat, Ahmedabad 4

22



PDA (NWR), Jaipur 3









14 Accural Accounting 3 28.09.2016

to 30.0 9.2016


33


PDA (NWR), Jaipur 2









16

OCTOBER 2016

15 Environment Audit 3 05.10.2016

to 07.10.2016


17


PDA (NWR), Jaipur 2







16 Social Sector Audit 5 17.10.2016

to 21.10.2016


19

PDA (NWR), Jaipur 2






17

International Standards of Supreme Audit Institutions (ISSAI)

3 24.10.2016

to 26.10.2016


35



PDA (NWR), Jaipur 3








PDCA, MAB-II, Baroda 1 CAG’s Office , New Delhi 4


17

NOVEMBER 2016

18 Performance Audit 5 07.11.2016

to 11.11.2016


22

PDA (NWR), Jaipur 2













19 Audit of VAT 5 21.11.2016

to 25.11.2016


15

PDA (NWR), Jaipur 2






DECEMBER 2016

20

Audit of CERA, GST and ACES ( For Group Officers and Sr. AOs)

5 05.12.2016

to 09.12.2016

Group officers 5 23


PDA (NWR), Jaipur 2







18

21 Financial Attest Audit

5 19.12.2016

to 23.12.2016


24









JANUARY 2017

22 Risk Based Audit Approach

3 04.01.2017

to 06.01.2017


20




PDA (NWR), Jaipur 2










23 CCO based Audit( Department Centric Audit)

3 11.01.2017

to 13.01.2017


20


PDA (NWR), Jaipur 3







19

24 Financial Attest Audit in Railway

5 16.01.2017

to 20.01.2017

PDA (NWR), Jaipur 19

23




FEBRUARY 2017

25 Audit Evidence 3 01.02.2017

to 03.02.2017


1


1


2

PDA (NWR), Jaipur 2


2

PAG (E&RSA), Gujarat, Ahmedabad

1

AG (G&SSA), Gujarat, Rajkot

1

PDA (Central), Ahmedabad

2


1

DGA (DS) New Delhi 1


26 General Management for Group B Officers

5 13.02.2017

to 17.02.2017


29



PDA (NWR), Jaipur 2






PDA (Central), Ahmedabad 1 CAG’s Office , New Delhi 4


PDA (DS) Chandigarh 1

PDA (E&SM) New Delhi 1

MARCH 2017

20

27

Audit of Direct Taxes ( For Group Officers and Sr. AOs)

5 06.03.2017

to 10.03.2017

Group officers 5

15



28 Audit Quality management Framework

3 15.03.2017

to 17.03.2017



PDA (NWR), Jaipur 3



AG (G&SSA) , Gujarat Rajkot 2





29 Audit Reporting 3 20.03.2017

to 22.03.2017


1


1


2

PDA (NWR), Jaipur 2 PDA (Central),

Ahmedabad Branch at Jaipur

2



1

PDA (Central), Ahmedabad

2

PDA (DS), Chandigarh 1 DGA (DS), New Delhi 1 PDA (E&SM), New Delhi 2 PDCA, MAB - IV, New

Delhi 1

17

21

VII. CALENDAR OF TRAINING PROGRAMMES 2016-17

for Information Technology (EDP Lab - I&II) COURSES

Target Group: Group B and C officers as per criteria

LAB -I

Sl.

No.

Course Title Course

Duration

Period Target Group Slots

Allotted

Tot

al

APRIL 2016

1

LEVEL 2 Group I

Database concepts, system

concepts and introduction to

MS Access

5 25.04.2016

to 29.04.2016


3

20



2





3


2

MAY 2016

2 Oracle (SQL) 5 09.05.2016

to 13.05.2016


14


PDA (NWR), Jaipur 1


1





1

AG (A&E), Haryana, Chandigarh

1

DGA (E&SM), New Delhi 2

JUNE 2016

3

LEVEL 2 Group I

Database concepts, system

concepts and introduction to

MS Access

5 06.06.2016

to 10.06.2016


2

20

PDA (NWR), Jaipur 3


2




3


2


22

JULY 2016

4 Oracle (SQL) 5 25.07.2016

to 29.07.2016


15


PDA (NWR), Jaipur 1


1






1



AUGUST 2016

5

LEVEL 2 Group I Database

Concepts, System Concepts

and introduction to MS Access

5 08.08.2016

to 12.08.2016


20


PDA (NWR), Jaipur 2


2




3



1

SEPTEMBER 2016

6 Oracle (SQL) 5 05.09.2016

to 09.09.2016


15


PDA (NWR), Jaipur 1


2







1


NOVEMBER 2016

7

LEVEL 2 Group I Database

Concepts, System Concepts

and introduction to MS Access

5 07.11.2016

to 11.11.2016


19


2






2




1

23

LAB-II

APRIL 2016

1 Audit in IT Environment 6 11.04.2016

to 16.04.2016


4

20


1


1

PDA (NWR), Jaipur 2



1


3


PDA (Central) Ahmedabad 1


1

PDCA, MAB-IV, New Delhi 1


1



MAY 2016


to 28.05.2016


1

17


1


1

PDA (NWR), Jaipur 2



3



1


1






24

JUNE 2016


to 25.06.2016


1

19


1

PDA (NWR), Jaipur 2



1



3




2


1




JULY 2016


to 16.07.2016


4

20



1


1

PDA (NWR), Jaipur 2




3


1






25

AUGUST 2016


to 27.08.2016


1

20

P&T Audit Office, Ahmedabad

1



1


1

PDA (NWR), Jaipur 2



1


3



1







SEPTEMBER 2016


to 24.09.2016


1

20


1



1

PDA (NWR), Jaipur 2


3


1

PAG (A&E),Rajasthan, Jaipur

2








26

OCTOBER 2016


to 22.10.2016


4

20


1



1

PDA (NWR), Jaipur 2



1


2


3





NOVEMBER 2016


to 26.11.2016


1

20


1



1


1


2

PDA (NWR), Jaipur 2


3





2




27

DECEMBER 2016


to 24.12.2016


1

20



1



1


1

PDA (NWR), Jaipur 2




3




2


1



JANUARY 2017


to 21.01.2017


4

20


1

PDA (NWR), Jaipur 2



1





3


1


PDCA, MAB-I, New Delhi 1



28

FEBRUARY 2017


to 18.02.2017


1

19



1



1

PDA (NWR), Jaipur 2



1





3


1




MARCH 2017


to 25.03.2017


1

18


1

PDA (NWR), Jaipur 2




1


3



PDCA, MAB - II, Baroda 1


1




P&T Audit Office, Ahmedabad

1

29

B. COURSE CONTENTS

2016-17

I. General Courses

Special Course on Statistics and Sampling in Audit

5 Working Days) Course contents

DAY SESSION TOPIC

Day 1

I Fundamentals of Ethics and Code of Ethics for IA& AD

II Introduction to Statistical methods and Descriptive Statistics

III & IV Elementary probabilities theory and Classification and concept of

Probability.

Day 2

I & II Advantage of Statistical Sampling. Sampling error and not – Sampling

error, Bias in Sampling

III & IV Random Sampling and Random Numbers, sample frame and Sampling

distribution.

Day 3

I & II Simple random Sampling, simple random Statistical random Sampling and

cluster sampling.

III & IV Probability proportional to size Sampling and Multistage Statistical

Sampling.

Day 4

I & II Need for Statistical Sampling in Audit, Attribute Sampling Plan for Audit.

III & IV Monetary unit Sampling and application of sampling in audit using IDEA

package.

Day 5

I & II Group Discussion and Case studies on Statistical Sampling in Audit.

III End Course Assessment Test

IV Evaluation and Valediction.

30

Special Course on Audit Evidence

3 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II Concept of Audit Evidence

III & IV Techniques of Evidence gathering

Day 2 I & II Audit Evidence in Financial Audit with a case study

III & IV Audit Evidence in Performance Audit with a case study

Day 3

I & II Audit Evidence in Compliance Audit with a case study

III End Course Asessment Test

IV Evaluation and Valediction

Special Course on Audit Reporting

3 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II Introduction to Audit Reporting and components of an audit

paragraph

III & IV Audit objectives, findings and recommendations

Day 2 I & II Characteristics of Audit Evidence, Balance and objectivity

III & IV Compliance of Audit Reporting as envisaged in ISSAI 4100

Day 3

I & II Audit Report – Language structure and complying style guide



31

Intensive Training Course on Civil Accounts

5 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II Introduction to Government Accounts – Division, Classification,

Accounts in Treasuries, Public Works and Forest Divisions

III & IV

Exhibition of Government Accounts from Treasury to Monthly Civil

Accounts. Checks to be exercised by Treasury Inspection Party

Day 2

I & II

.Maintenance of Broad Sheets of Loans and Deposits, GPF and

Suspense Heads, clearance and adjustment procedure with practical

exercise

III & IV Maintenance of Broad Sheets of Remittance Heads and procedure for

reconciliation and clearance and their depiction in Finance Accounts

with practical exercises.

Day 3

I & II Accounting of Debt, Deposits and Clearance of various suspense

balances under VLC environment.

III & IV Inter-Government adjustments, Inward and Outward Accounts ,

Monthly Closing Balance statement from RBI CAS Advice

Adjustments

Day 4

I & II Preparation of Budget, Exchequer Control, issue of sanctions and

monitoring of expenditure and related matters

III & IV Improper operation of Personal Deposit Account and Central Plan

Scheme Monitoring System (CPSMS)

Day 5

I & II Government Accounts – Accrual system of Accounting and Transaction

of Government Accounts towards Accrual system of Accounting



32

Railway Financial Accounting System and Works Accounts –

Contract Bills

3 Working Days)

Course contents

DAY SESSION TOPIC

Day 1

I Revenue & Works expenditure- an overview

II Initial accounts of Revenue and works expenditure

III Revenue expenditure, Revenue allocation Register

IV

Monthly financial Reviews, reappropriation , review of

expenditure, review of works expenditure, watch over

progress of expenditure

Day 2

I Expenditure against the capital suspense grants, monthly

reviews of suspense grants

II Excheque control, expenditure and accounting on staff, fuel,

works and store

III Civil grants and allocation of expenditure amongst various

heads of account

IV Tender System- Invitation of tender to contract agreement

and Execution of contract, Condition of contract, Variation

in contract conditions and settlement of disputes

Day 3

I Contracts- Type of Contracts, Preparation of contractors

bills- Running on account bill and final bill

II Commissioning and completion of Railway projects

III Evaluation and assessment test

IV Evaluation and valediction

33

Seminar on Social Sector Audit


DAY SESSION TOPIC

Day 1

I & II Overview of Social Sector and new challenges in Social Sector

III & IV Strategic Planning and Planning Individual Social Sector Audit

Day 2

I & II Implementing Social Sector Audit Plan and Role of Criteria in

Social Sector Audit

III & IV Social Sector Audit in EDP Environment – Evidence Gathering

and Audit Techniques

Day 3

I & II Reporting and follow up process for Social Sector Audit

III & IV Group Discussion and Valediction

34

Special Course on Important Provisions of New Companies Act, 2013 (including

Important Accounting Standards)

5 Working Days)

Course contents

DAY SESSION TOPIC

Day 1

I Fundamentals of Ethics and Code of Ethics for IA & AD

II Overview of Companies Act 2013 vis-à-vis Act 1956-Changes

in the Companies Act and new provisions

III & IV Cash Flow statement-Process of preparing Cash flow statement,

Accounting policies, utility and limitation of CFS

Day 2

I & II New concept of interest for Audit-Related Party transactions for

PSUs , Corporate Social Responsibility and Sustainability

III & IV Statutory authorities this Act- National Financial Reporting

Authority( NFRA), National Company Law Tribunal (NCLT) and

SF10

Day 3

I & II Salient features of ICAI Accounting Standards- Applicability,

Interpretation, Scope and Compliance

III & IV Framework and objectives of IFRS and underlying assumptions

Day 4

I & II Consolidated Financial Statement-ICAI’s guidance note on CFS,

Provisions of Act/Rules vis-à-vis AS-23/27 on consolidation

associates/first ventures

III & IV Board and Directors responsibility-Independent Directors, Mandatory

Committees, Key Managerial Personnel

Day 5

I & II Major changes in auditing-Statutory Auditor’s appointment,

eligibility, disqualification, increased responsibilities and penalties,

Supplementary Audit by CAG

III End Course Evaluation Test

IV Evaluation Assessment

35

Special Course on Performance Audit

5 Working Days)

Course contents

DAY SESSION TOPIC

Day 1

I & II Fundamentals of Ethics and Code of Ethics for IA& AD

III & IV Distinguished features of New Performance Audit Guidelines 2014

Day 2

I & II Audit Mandate and General principles of Performance Audit

III & IV Strategic audit planning and selection of audit topics

Day 3

I & II Planning individual Performance audit

III & IV Implementing the Performance audit

Day 4

I & II Evidence and Documentation in Performance audit

III & IV Developing Audit Conclusions from audit findings with a case

study

Day 5

I & II Reporting process and follow up of Performance audits



36

Special Course on Auditing of Public Private Partnership (PPP) Projects

5 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II

An overview of Public Private Partnership (PPP). Public Private

Partnership and Privatisation. Role of private sector partners in

PPP Projects

III & IV Procedure for Formulation and Appraisal of PPP Projects in

Infrastructure and Model Concession Agreements (MCA)

Day 2

I & II Identifying and sharing risks, Management and treatment of

various risks in infrastructure projects

III & IV Selection of PPP Project for audit and preparation of Audit Plan

with a case study. Audit methodology. Audit of Project

Formulation and Approvals.

Day 3

I & II Scope and objectives of various PPP Audit. Types of various PPP.

PPP Audit in different infrastructure sectors.

III & IV INTOSAI guidelines for the audit of PPP Projects. Documents to

be audited in a PPP Audit.

Day 4

I & II Reporting of Audit findings in PPP Audit of Infrastructure

Projects and recommendations.

III & IV Introduction to International Standards of Supreme Audit

Institutions.

Day 5

I & II Time Management : utilizing time in a useful manner and making

time a follower and not a teacher



37

Special Course on Common Administrative issues and writing of APARs

5 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II

Overview of DP’s Rules – CCS (Conduct) Rules 1964, CCS

(CCA) Rules 1965, Provisions under Constitution of India and

Principles of Natural Justice

III & IV Minor and Major Penalties under CCS (CCA (Rules)) Provisions,

procedure & decision relating to suspension

Day 2

I & II Preliminary inquiry – identification of appropriate disciplinary

authority, authenticity of the complaint and necessary for

preliminary inquiry

III & IV Case studies relating to components, drafting & issuing charge

sheet

Day 3

I & II Inquiry – Preliminary hearing, regular hearing, bringing the

documents on record, right of charged officer.

III & IV Cases where criminal prosecutions also on double jeopardy

panelled departmental action

Day 4

I & II Brief Explanation about roster system and DPC meetings about

recruitment and promotions

III & IV Nature of penalties & drafting / issue of penalty order and

processing an appeal & drafting an order on appeal

Day 5

I & II Annual Performance Appraisal Reports – writing, importance and

evaluation of such reports.



38

Special Course on Risk Based Audit Approach (RBAA)

3 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II Risk Based Audit Approach – Identification and Assessment of

Risk and Risk Model

III & IV Determining Materiality and its importance in Risk Based Audit

Approach

Day 2

I & II Internal Control, Risk Analysis and Risk Based Sampling in Audit

III & IV Relevance of Statistical Sampling in Audit and Multistage

Statistical Sampling in Audit

Day 3

I & II Case Study on Audit Risk in EDP Environment Group Discussion

on High Risk Areas in Audit



39

Seminar on Performance Audit


DAY SESSION TOPIC

Day 1

I & II Distinguished features of Performance Audit Guidelines and

New Challenges in Performance Audit.

III & IV Strategic planning and planning individual Performance Audit

Day 2

I & II Implementing Performance Audit Plan and Role of Criteria in

Performance Audit

III & IV Performance Audit in EDP environment – Evidence gathering

and audit techniques

Day 3

I & II Reporting process and follow-up of Performance Audit

III & IV Group Discussion and Valediction

40

Special Course on Accrual Accounting

3 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II Introduction to Accrual basis Accounting System

III & IV Review of present system of accounting

Day 2

I & II Role of GASAB on development of Accrual Accounting

Standards

III & IV Nature of reporting in Accrual Accounting and positive factors in

Accrual Accounting

Day 3

I & II Public Sector Financial Reporting Frame Work.



41

Special Course on Environment Audit

(03 Working Days)

Course contents

DAY SESSION TOPIC

Day 1

I Fundamentals of Public Sector Ethics and Code of Ethics for

IA& AD

II Introduction to Environment - Environment policies,

programmes, legislation and management

III & IV Impact of Global warming and climate change in environment

Day 2

I & II Clean Development Mechanism (CDM) for environmental

improvement

III & IV Audit process in Environment Audit including importance and

selection of Audit Criteria

Day 3

I & II Sustainable development and elated Environmental issues

III End course assessment test

IV Evaluation and valediction.

42

Special Course on Audit of Social Sector Audit

5 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II Institutional Framework of Social Audit and Role of CAG in Social

Audit

III & IV Scope and objectives of Social Audit. Different Stages of Social

Audit

Day 2 I & II

Integration of social audit in NREGA. Social Audit in gram Sabha.

Post Social Audit Action.

III & IV Social Obligations of PSUs and problems faced by Social Audit.

Day3 I & II

Audit of Central/State Schemes implemented through Zila Parishads

and Panchayat Samities.

III & IV Audit of Zila Parishads and Panchayat Samiti Fund Audit.

Day 4 I & II

Audit of Works Accounts and Stores and Stock Accounts of Zila

Parishad and Panchayat Samities

III & IV Social Audit and Environment Management

Day 5

I & II Case Study and discussion, presentation by participants



43

Special Course on International Standards of Supreme Audit Institutions (ISSAI)

3 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II Introduction to ISSAI- Objectives and founding principles

III & IV Level II ISSAIs- pre-conditions for functioning of SAIs

Day 2 I & II ISSAI guidelines on Financial Audit

III & IV ISSAI guidelines on Performance Audit-

Day 3

I & II ISSAI guidelines on Compliance Audit-

III INTOSAI GOVIN Guidelines for good governance

IV End Course Assessment Test

5.00 PM Evaluation and Valediction

44

Special Course on Audit of VAT (5 Working days)

Course contents

DAY SESSION TOPIC

Day 1

I & II Fundamentals of Ethics and Code of Ethics for IA& AD

III & IV Measures to regulate transport of goods, seizure of goods and penalty

provisions

Day 2

I & II International experience of VAT and VAT structure in Rajasthan

III & IV Important Definitions under VAT Act, Liability, Registration and

Schedules.

Day 3

I & II Net Tax Payable & maintenance of VAT Accounts, Input Tax, Input &

Output Tax

III & IV Tax structure in India – Indirect

Tax and need for rationalization

Day 4

I & II Scrutiny and verification of returns, Assessment,

Recovery and Refunds under VAT

III & IV Provision relating to Audit of VAT, Conduct and Reporting results of

audit

Day 5

I & II Different types of VAT Fraud and its impact with a case study

III End Course Evaluation Test

III & IV Evaluation and Valediction

45

Special Course on Audit of CERA, GST and ACES (5 Working days)

Course contents

DAY SESSION TOPIC

Day 1

I Inauguration of the Course and Introductory talk on CERA and

GST

II Fundamentals of Public Sector Ethics and Code of Ethics for

IA& AD

III & IV Implementation and utilisation of ACES, Impact of ACES on

working of various wings of the Central Excise and Service Tax

Department.

Day 2

I & II Valuation Principals with case laws, Adjudication, Appeal, Levy

of penalties, interest, refunds.

III & IV Latest changes in Service Tax with case studies

Day 3

I & II Audit methodology, Determination of periodicity, sample

selection under Risk analysis, follow up of LARs/Processing of

DPs/ATNs, recovery at the instance of audit

III & IV Basic Concepts of GST

Day 4

I & II Implementation process and prospective of GST

III & IV CENVAT Schemes with latest studies of Case Laws.

Day 5

I & II End course assessment test and discussion

III & IV Evaluation and Valediction of the Course

46

Special Course on Financial Attest Audit

5 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II Concept and overview of Financial Attest Audit Manual (FAAM).

Broad principals of Accountancy and Basics of Financial

Management

III & IV Accounting Standards as issued by the Institute of Chartered

Accountants of India and Disclosure requirement

Day 2

I & II Audit Planning and Field Audit Programmes, Audit Objectives and

approach for Financial Statement audit

III & IV Importance of materiality in audit of Financial Statements during

Financial Attest Audit

Day 3

I & II Identification and assessment and analysis of Risk in Financial Attest

Audit

III & IV Need for statistical sampling , Random Sampling, Random Number

Sampling Distribution and Analytical Review

Day 4

I & II Monetary Unit Sampling and application of sampling in Financial

Attest Audit using IDEA package

III & IV Principals of Reporting and drafting of reviews relating to Financial

Attest Audit

Day 5

I & II Case study on Railway specific Financial Attest Audit and Group

Discussion.

III End course assessment test


47

Special Course on CCO Based Audit (Department Centric Audit)

3 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II Concept and objectives of Department Centric Audit

III & IV Risk evaluation and selection of CCO/DDO units

Day 2 I & II Planning and methodology of CCO Based Audit

III & IV Broad parameters for executing CCO based audit

Day 3

I & II Reporting of Department Centric Audit



48

Financial Attest Audit in Railways

5 Working Days)

Course contents

DAY SESSION TOPIC

Day 1


II

Concept and overview of Financial Attest Audit Manual (FAAM).

Broad principals of Accountancy and Basics of Financial

Management

III & IV Accounting Standards as issued by the Institute of Chartered

Accountants of India and Disclosure requirement

Day 2

I & II Audit Planning and Field Audit Programmes in Railway Audit

III & IV Importance of materiality in Financial Statements of Railway

Accounts

Day 3

I & II Identification and assessment and analysis of Risk in Railway

specific audit.

III & IV Need for statistical sampling, Random Sampling, Random

Number and Sampling Distribution.

Day 4

I & II Principals of Reporting and drafting of reviews relating to

Financial Attest Audit

III & IV Monetary Unit Sampling and application of sampling in Railway

Audit using IDEA package.

Day 5

I & II Case study on Railway specific Financial Attest Audit and group

discussion.



49

Special Course on General Management

5 Working Days)

Course contents

DAY SESSION TOPIC

Day 1

I & II Fundamentals of Ethics and Code of Ethics for IA&AD

III & IV Organisation of IA&AD, Functions of Administration and

Office Procedure

Day 2

I & II Organisational Behaviour and Human Resource Development

III & IV Disciplinary proceedings as a tool for improvement in

management

Day 3

I & II Transparency and accountability for Good Governance i

III & IV Motivation and leadership for Government employees to

improve efficiency

Day 4

I & II Budgetary control and propriety in public expenditure –

understanding of Financial Statements

III & IV Time management and stress management for better

performance

Day 5

I & II Gender Sensitisation for improved work culture


III & IV Evaluation and Valediction of Course

50

Special Course on Audit of Direct Taxes (5 working days)

Course contents

DAY SESSION TOPIC

Day 1

I & II Fundamentals of Public Sector Ethics and Code of Ethics for

IA& AD

III Audit Mandate- Audit of Receipts under Section 16 of CAG’s

DPC Act. Legal approach to audit of Assessments

IV Briefs on accountal of tax collection and remittances.

Day 2

I & II Audit methodology, Determination of periodicity, sample selection

under Risk analysis, follow up of LARs/Processing of DPs/ATNs

recovery at the instance of audit

III & IV General lay out of Direct Tax Law, Distinction of legal terms in

Direct Tax Laws e.g. Income, Business Expenditure, Definition

of important terms and evaluation of their meaning – case laws

Day 3

I & II MAT Provisions, Clubbing of Income, set off of losses. Income

from capital gains/ capital losses, exemptions and deductions available

there-under;

III & IV How to read a Balance Sheet? Income not forming part of total

income. Exemptions under Chapter III, Provisions of Section

14A

Day 4

I & II Chapter VIA deductions and tax rebates with case studies

III Corporate Taxation: Theory – Definition in Corporate Taxation,

Section 115 O 115Q, 115R : Venture Capital companions,

liquidation of companies under Section 178, 179,

IV Income from business or profession including section 44, 44A,

44AA, 44AB, 44AD/AE/AF and presumptive income on non

residents – 44B, 44C

Day 5

I & II End course assessment test and discussion

III & IV Evaluation and Valediction

51

Special Course on Audit Quality Management Framework

3 Working Days)

Course contents

DAY SESSION TOPIC

Day 1

I Fundamentals of Sector Ethics and Code of Ethics for IA&

AD

II Introduction to Audit Quality Management Framework and its

broad parameters

III & IV Audit Management and relationship with clients – Audit

Planning and Execution, Reporting and Follow up

Day 2

I & II Human Resource Development - leadership and Direction

III & IV Capacity Building – Staffing and training of Audit Personnel

as per Auditing Standards

Day 3

I & II Continuous Improvement through Internal Audit, Internal

Quality Assurance and Peer Review



52

COURSE CONTENTS

Computer Course on Level 2 Group 1

Database concepts, system concepts and introduction to MS Access

(05 Working Days) DATE & DAY TOPIC

Day 1

Inauguration

Fundamentals of Public Sector Ethics for IA& AD

Introduction to RDBMS Concepts

Creating a Database -Designing the Database

-Using the Database Wizard

-Looking at Database Properties

Day 2

Creating and Modifying Tables -Creating a New Table Structure with the Table Wizard

-Creating a New Table from Scratch

-Modifying the Table Design

-Ensuring Data Validity

-Creating a New Table in Datasheet View

-Copying an Existing Table Structure

-Setting Table Properties

Relating Tables -Defining a Relationship

-Viewing and Editing Relationships

-Printing the Relationships

Day 3

Entering and Editing Data -Entering New Data

-Customizing Data Entry

-Changing the Datasheet Appearance

-Changing Table Definition in Datasheet View

-Editing Record Data

-Printing Table Data

Extracting Information with Queries -How Do Queries Work?

-Creating Select Queries

-Adding Selection Criteria

-Setting Query Properties

-Modifying a Query- Performing Calculations in a Query

Day 4

Creating Advanced Queries -Creating Special Purpose Queries -Find Duplicate query

Creating Advanced Queries

53

Day 5

Using the Form Wizard -Creating a New Form Design

-Modifying the Form Design

-Using the Form

-Printing the Form

Using the Report Wizard -Creating a New Report Design

-Previewing the Report

-Printing the Report

-Modifying the Report Design

-Saving the Report Design

-Using Report Snapshots End-of-Course Assessment and Evaluation & Valediction

54

Computer Course on SQL (05 Working Days)

DATE & DAY TOPIC

Day 1

Inauguration

Fundamentals of Public Sector Ethics for IA& AD

Introduction to RDBMS Concepts

Writing Basic SQL Statements

Day 2

Restricting and Sorting Data (Where clause, Character Strings and Dates and

Comparison Operators)

Selecting Data from Oracle Other Comparison Operators Using the (BETWEEN,IN,LIKE, IS NULL)Operator, Logical

Operators, Using the (AND,OR,NOT) Operator, Rules of Precedence,

ORDER BY Clause, Sorting in Descending Order, Sorting by Column

Alias, Sorting by Multiple Columns

Day 3

Single-Row Functions SQL Functions, Two Types of SQL Functions, Single-Row

Functions, Character Functions, Case Conversion Functions, Character

Manipulation Functions, Number Functions (ROUND, TRUNC,

MOD), Working with Dates, Arithmetic with Dates, Using Arithmetic

Operators with Dates, Date Functions, Conversion Functions

(TO_CHAR, TO_NUMBER, TO_DATE), Date Format, Special

Functions (NVL, DECODE), -Nesting Functions

Displaying Data from Multiple Tables -EQUIJOIN, NON-EQUIJOIN, OUTERJOIN, SELFJOIN Aggregating Data Using Group Functions -AVG, SUM, MIN, MAX, COUNT

-GROUP BY and HAVING Clauses

Day 4

Subqueries

Creating and Managing Tables CREATE TABLE, ALTER TABLE, DROP TABLE

Manipulating Data INSERT, UPDATE, DELETE, COMMIT, ROLLBACK

Day 5

Including Constraints

End-of-Course Assessment

Evaluation & Valediction

55

‘Audit in IT Environment’ (06 Working days)

P R O G R A M M E Date & Day Session Topics

Day 1 I Ice Breaking Session

Entry Knowledge Test (EKT)

II Understanding IT environment- Challenges and opportunities

III Importance of controls with specific reference to Application Controls

IV Introduction to CAATs – IDEA and Excel

Day 2 I Excel as data analytic tool- Features of Excel

(we intend to cover the aspects relating to following underlining the purpose for which these are used as Audit Tool)

Conditional formatting

Filter including Advanced filter

Pivot Table

II Hands on session

III Excel functions – User defined functions

Numeric

Text

Conditional

Date and time

Financial

Aggregation

IV Hands on Session

Day 3 I Creating Projects – Managed and External, Import of data from diverse formats –Excel, Access, csv, text ; understanding data using the field statistics, Checking validity of data through Control totals, creating current documentation of tasks performed using the history property, Project Overview

II Hands on Session

III Importing of PDF/PRN Data, Importing data using ODBC, Indexing of Data – Quick Index, Composite Index, Sorting Data

IV Hands On Session

56

Day 4 I Field Manipulation in IDEA – Append, Remove, Modify columns – Data types –

Virtual, Non Virtual, Editable, Enabling/Disabling deletion of non-virtual fields

Analysis Basic data analysis in IDEA – Duplicate Key Detection/Exclusion, Gap Detection, Summarization

II Hands on Session

III Data Extraction – Direct Extraction, Key value extraction, Top/Bottom Records extraction, Indexed Extraction

Working with multiple databases – Join, Visual Connector, Append, Compare

IV Hands on Session

Day 5 I Commonly used @ Functions in IDEA, introduction to #functions

II Stratification of Data, Aging analysis, Sampling

III & IV Exporting Data from IDEA to other formats, Creating and Printing Reports in IDEA

Revision & Queries

Hands on Session

Case Study – Selection of vouchers

Day 6 I , II & III Way Forward – Overview of Qlikview

IV Way Forward -Overview of Tableau

57

C. Resource Profile

I. Infrastructure

The Institute has two well-equipped library one General & one EDP, two EDP labs with

modular furniture, a general training hall with modular furniture and one conference room.

Conference room and training hall are equipped with LCD multimedia projectors. Power Point slide

show method is adopted in most of the courses. The computer Labs are also equipped with

multimedia projectors and other advanced facilities. EDP Lab-II has been upgraded with Modular

furniture and with latest configuration desktop computers.

Residential Hostel

The hostel adjoining to institute is situated among green plantation with healthy

environment. The hostel consists of 20 rooms and 4 VIP suites to cater to the needs of trainees

and visiting faculty of the Indian Audit and Accounts Department. The hostel is also well equipped

with essential amenities and is equipped with a good mess facility. EPBX has also been installed in

the hostel. Modernisation of kitchen and dining Hall along with Recreational sitting area is done. All

the 24 rooms are being renovated.

Library

The Institute has a full-fledged two library consisting of knowledge Resources-books, video

CDs, CD ROM, Courseware, Website material on all relevant subjects ranging from Financial

Management, Accountancy, Law, Costing, Disinvestments, Computer Books & Magazines,

Departmental Codes and Manuals. Apart from this, participants can also pursue their library goals

through prominent books of Hindi and English written by eminent writers.

58

The layout of the library has been arranged in such a way that participants can use the

space as a reading room also. At present RTI library has more than 7000 books on various

subjects. The Institute subscribes to newspapers and periodicals with a separate Reading Room

for reading newspapers etc.

Games

The RTI has one indoor games room having facilities for chess, carom, table tennis etc. New

Tennis court has been constructed and badminton court is also maintained by the Institute. RTI

provides games/sports facilities to the participants during leisure.

Gymnasium

A new well equipped mini Gym has been established to cater the needs of the participants.

59

ORGANISATIONAL STRUCTURE

Principal Director

Audit Officer (Faculty EDP)

Audit Officer (Faculty EDP)

Asstt. Audit Officer ( Faculty EDP)

Actt./Auditor (Training Assist.)

Asstt. Accts. Officer ( Faculty EDP)

Sr. Audit Officer (Faculty Commercial)

Sr. Audit Officer (Faculty Civil)

Asstt. Administrative Officer(Admin)

Sr. Auditor (Gen. Admn , Cashier,

Library,Salary & Establishment bills)

Sr. Auditor (Caretaker, Hostel Management)

Clerk / Typist

Private Secretary

60

II Personnel

Manpower Position

Category of Posts Sanctioned

Staff

Men in

Position

Remarks

Sr.AO 2 2

AO 1 1

A.A.O 3 3

Sr/Ar/Acctt. 5 3

PS 1 0 1 Steno outsourced

Clerk/Typist 1 0 1 Outsourced

Car Driver 2 0 2 Driver outsourced

MTS 15 3

4 MTS outsourced

3 Safaiwalas outsourced, 3 chokidar oursourced

Canteen Staff 2 0

Grand Total 32 12 14 Persons outsourced/engaged

61

III BUDGET

Expenditure for the last 3 years (2013-2016)

(Amount in Rs)

Head

Expenditure for the year

2013-14 2014-15 2015-16

Salary

Gr A 1745114 3279613 2786572

GR B,C,D 5311014 6507243 7236788

Wages 2000 0 0

Domestic Travel Expenses

Gr A 201009 92664 446439

GR B,C,D 15906 59235 37688

Foreign TA 0 0 0

OE+LPS 2641502 2482751 4071966

(includes OOE, Postage, Telephone,

LPS & Electric & water charges)

RRT 0 0 0

Publication 0 0 0

Medical

Gr A 775009 7102 37509

GR B,C,D 76246 44326 64742

Minor Works 0

Professional services 1208172 1224482 1435018

Grant in Aid 250000

Other Charges 0 0 0

Information Tech 27950 730899 290790

Departmental Canteen 497600 33800 0

Grand Total 12501522 14462115 16657512

62

IV. Achievements

I Training Statistics (General Courses)

Financial –Year No. of Courses

conducted

No. of officials

Trained

No of Training days

2011-12 26 575 225

2012-13 35 726 176

2013-14 43 781 163

2014-15 42 753 159

2015-16 28 534 115

Training Statistics (EDP Courses)

Financial –Year No. of Courses

conducted

No. of officials

Trained

No of Training days

2011-12 23 421 150

2012-13 24 437 130

2013-14 22 352 110

2014-15 19 287 94

2015-16 23 349 116

II Slots Targeted vis-a-vis Achieved

(Details of actual utilization of slots against allotted No. of slots)

General Courses EDP courses

Slots Allotted Utilized Slots Allotted Utilized

575 534 372 349

63

III Any Other achievements

RTI, Jaipur has prepared following Structured Training Modules (STMs)

1. Risk based Audit Approach

2. Privatisation and Dis-Investment

3. Peer-Review

4. Welfare Officers and Welfare Assistants

5. Financial Audit of Government Companies

6. Outcome Budget

7. Annual Performance Appraisal reports

8. E-learning on Disciplinary Proceedings

Besides this, Training Manual for Regional Training Institute has also been

prepared by the institute and replies on the queries of Peer Review team in respect

of draft STM on GST has been submitted to HQrs office, besides this updation

work of STM on ‘Financial Audit of Government Companies’ is under progress.