International Centre for

Information Systems and Audit,


Office of the Comptroller and Auditor General of India,

A-52, Sector 62, Noida 201301 (UP), India








Financial & Performance Audit

For SAI -Maldives


(27th July to 31st July,2009)




First Week

Date & Days

Session 1

1000 1115 Hrs.

Session 2

1145 1300 Hrs.

Session 3

1400 1515 Hrs.

Session 4

1545 1700 Hrs.


27thJuly, 09


Overview of SAI India

Appropriation, Compliance & Regularitory Audit in India

Financial Audit in PSUs

S.K. Bahri, DG (iCISA)


K. P. Sasidharan, DG (Comm) O/oCAG

28th July, 09


Risk based Approach to Financial Audit

Sampling in Audit


Performance Audit in PSUs


Santosh Kumar, Director (iCISA)

K. P. Sasidharan, DG (Comm) O/oCAG

29th July, 09


Financial Accounting & Auditing standards: IFRS, INTOSAI, IPSAS & ICAI


Performance Audit In India

G. Srinavas, Director (GASAB)

Santosh Kumar, Director (iCISA)

30th July, 09


IT Audit in India

Performance Audit- Indian Cases

Rajesh Goel, Director O/o CAG

Ila Singh, PD ( Report -II) O/o CAG

31stJuly, 09


Audit of Receipts

Reporting to Parliament & PAC/ CoPU

Jayanti Prasad, PD O/o CAG

S.K. Bahri, DG (iCISA)




Delhi Visit

02ndAugust, 09










Tea break 11:15 am to 11.30 am, Lunch break 1.00 pm to 2.00 pm, Coffee break 3.15 pm to 3.30 pm


Note: The Session on Monday will start at 10.30 AM