International Centre for Information Systems and Audit,

(iCISA)

 

Office of the Comptroller and Auditor General of India,

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

 

 

 

 

 

 

 

 

 

95th   International Training Programme

on

“Audit of Public Sector Enterprises”

(9th August to 3rd September, 2010)

 

 

 

  

 





First Week

 

Date & Days

Session 1

1000 – 1115 Hrs.

Session 2

1145 – 1300 Hrs.

Session 3

1400 – 1515 Hrs.

Session 4

1545 – 1700 Hrs.

 

9th Aug.2010

Monday

Registration &

Pre-Evaluation

Briefing

Inauguration & Photo Session

SK Bahri, DG (iCISA), Santosh Kumar, Director ( iCISA)

Dr. A. K. Banerjee, Dy. C & AG of India

10th Aug.2010

Tuesday

Overview of SAI India : Mandate, Organisation & Methodologies

 

Overview of Financial Accounting and Auditing Standards: IFRS, ICAI, INTOSAI &IPSAS

S.K.Bahri, DG (iCISA)

Mr. Charanjot Singh Nanda, CA

11th Aug. 2010

Wednesday

 

Understanding the Entity

Evaluating internal controls including internal audit                     ( Corporate Governance )

New Trends in Financial Audit of PSUs in India

Santosh Kumar, Director ( iCISA)

K P Sasidharan, DG ( Comm.), O/o the C&AG of India

12th Aug. 2010

Thursday

Understanding Financial Statements

Risk Assessment

Determining Materiality

SC Bansal, Faculty- IIM- Lucknow

S. Ahlladini Panda, Director

13th Aug. 2010

Friday

Property Plant Equipment

Impairment of Assets

Country Paper

Mr. D. S. Rawat , CA

S.K. Bahri, DG( iCISA) & Santosh Kumar, Director(iCISA)

14th Aug. 2010

Saturday

Delhi Visit

15thAugust Sunday

Independence Day Celebrations

Tea break 11:15 am to 11.45 am,   Lunch break 1.00 pm to 2.00 pm,   Coffee break 3.15 pm to 3.45 pm

 

 

      

                                                    

 

Second Week

Date & Days

Session 1

1000 – 1115 Hrs.

Session 2

1145 – 1300 Hrs.

Session 3

1400 – 1515 Hrs.

Session 4

1545 – 1700 Hrs.

16th Aug. 2010

Monday

Performance Audit in PSUs

Fraud and Auditors Responsibility Related to Fraud

Atoorva Sinha, Director

 

Dr. Sadu Israel, Accountant General

 

17th Aug. 2010

Tuesday

Provisions, Contingent Liabilities &Assets

Employee Benefits

Understanding the IT Environment ( testing IT controls and Processes )

Mr. C V Sajan , CA

S.K. Bahri, DG ( iCISA)

18th Aug. 2010

Wednesday

Country paper

Audit of ERP Systems

S.K.Bahri, DG ( iCISA) & Santosh Kumar, Director ( iCISA)

Saroj Punhani, Principal Director, O/o the C&AG of India

19th Aug. 2010

Thursday

Audit of trial balance, Balance Sheet  and P/L A/cs

Cost Auditing in PSUs

R M Johri, Principal Director

K P Sasidharan, DG ( Comm), O/o the C&AG of India

20th  Aug. 2010

Friday

Basic Concepts and Application of Statistical Sampling in Audit

Country paper

Santosh Kumar, Director ( iCISA)

S.K.Bahri, DG ( iCISA) & Santosh Kumar, Director ( iCISA)

21st  Aug. 2010

Saturday

Agra Visit

22nd Aug. 2010

Sunday

Free

Tea break 11:15 am to 11.45 am,   Lunch break 1.00 pm to 2.00 pm,   Coffee break 3.15 pm to 3.45 pm

 

 

 


                                                          




Third Week

 

 

Date & Days

Session 1

1000 – 1115 Hrs.

Session 2

1145 – 1300 Hrs.

Session 3

1400 – 1515 Hrs.

Session 4

1545 – 1700 Hrs

23rd Aug. 2010

Monday

Overview of Power Sector in India and Role of Regulatory Authority

Audit of Power Sector with case study

Ms. Anjuli Chandra , Director (CERA)

Ms. Ghazala Meenai, Principal Director  ( RS-II)

 

24th Aug. 2010

Tuesday

 

Revenue Recognition

Recognition of Deferred Tax Assets & Liabilities 

Departure for study tour to Bangalore

Mr. Charanjot Singh Nanda, CA

25th Aug. 2010

Wednesday

Study Tour

26th Aug. 2010

Thursday

Study Tour

27th Aug. 2010

Friday

Study Tour

28th Aug. 2010

Saturday

Return from Study Tour

29th Aug. 2010

Sunday

Free

Tea break 11:15 am to 11.45 am,   Lunch break 1.00 pm to 2.00 pm,   Coffee break 3.15 pm to 3.45 pm

 

 

 

 

 

                                                

 

Fourth Week

 

Date & Days

Session 1

1000 – 1115 Hrs.

Session 2

1145 – 1300 Hrs.

Session 3

1400 – 1515 Hrs.

Session 4

1545 – 1700 Hrs.

30th  Aug. 2010

Monday

Audit of Delhi Metro- Constructive Criticism

Field visit and Overview of Delhi Metro                        (Project implementation)

Amitabh Prasad, Director ( IR)

Delhi Metro Railway Corporation (Santosh kumar-Dir)

31st Aug.2010

Tuesday

IDEA – Presentation & Hands on sessions

IDEA – Presentation & Hands on sessions

Mr. K P Singh , Audit Officer ( IT Audit ), Mr. S Murali Krishnan, AAO( IT Audit)

1st Sept. 2010

Wednesday

Audit of Disinvestment / Privatization

Significance of Annual Reports of PSUs

Reporting and follow up on Financial Audit

                               S.K. Bahri, DG ( iCISA )

Anil Kumar Gautam, GM, Finance ( NTPC)

& Mahesh Gupta , Sr. AO

2nd Sept. 2010

Thursday

Audit Quality Management Framework

Country paper

Santosh Kumar, Director ( iCISA)

S.K.Bahri, DG ( iCISA) & Santosh Kumar, Director ( iCISA)

3rd  Sept. 2010

Friday

Feedback

Valediction

Departures

 

 

 

Tea break 11:15 am to 11.45 am,   Lunch break 1.00 pm to 2.00 pm,   Coffee break 3.15 pm to 3.45 pm