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

 

 

 

                   Special Training Programme for SAI Uganda

                                                on

                     “PERFORMANCE AUDIT”

                 (29TH March to 23rd April 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.

 

29th March 2010

Monday

Registration

Briefing/Inauguration

Performance Audit Process – Overview/ Key issues involved

Mr. Sadu Israel, AG

30th March 2010

Tuesday

Strategic Planning in Performance audit-

Principles and Procedures.

Risk assessment for strategic planning

 

Mr. Santosh Kumar, Director

Ms. Ahlladini S. Panda, Director

31st March 2010

Wednesday

Hands-on exercise on Risk assessment

Performance Audit Implementation Plan. Concepts of Pre study, Issue Analysis & Study Design Matrix

Ms. Ahlladini S. Panda, Director &

Mr. Santosh Kumar, Director

Ms. Hema Munivenkatappa, Sr. DAG

01st April 2010

Thursday

Setting/Developing Audit Objectives, Issue analysis.

Hands on exercise on audit objective/issue analysis.

Ms. Hema Munivenkatappa, Sr. DAG

Ms. Ahlladini S. Panda, Director

02nd April 2010

Friday

Delhi Tour

03rd April 2010

Saturday

Agra Tour

04th April 2010

Sunday

Free Time

          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.

05th April 2010

Monday

Concepts of Data Analysis in PA. A review of various data analysis tools (IDEA, SQL, MS EXCEL, MS ACCESS)

Mr. LG Bhute, RTI Nagpur & Anurag Krishna

06th April 2010

Tuesday

IDEA – Hands on sessions using IFMS data of Uganda

IDEA – Hands on sessions using IFMS data of Uganda

Mr. LG Bhute, RTI Nagpur & S. Murali Krishnan

07th April 2010

Wednesday

IDEA – Hands on sessions using IFMS data of Uganda

Departure for Mumbai

Mr. KP Singh, Sr. AO

08th April 2010

Thursday

Presentation on PA ( 2Case Studies in Maharashtra)

Discussion with Officials

09th April 2010

Friday

Presentation By ONGC on Exploration and Price Sharing

Presentation by MHADA and Audit issues in Housing

10th April 2010

Saturday

Return from Mumbai

11th April 2010

Sunday

 

 

         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

12th April 2010

Monday

Audit Criteria, Characteristics and sources of criteria

Audit of Production Sharing Contract

Ms. Hema Munivenkatappa, Sr. DAG

Mr. K R Sriram, PD (ESM)

13th April 2010

Tuesday

Evidence and sources, Concept of study design matrix

Hands-on exercise on Criteria ,evidence, source of evidence and Completion of study design matrix

Mr. Sadu Israel, AG

Mr. Sadu Israel, AG &

Ms. Hema Munivenkatappa, Sr. DAG

14th April 2010

Wednesday

Preparation of audit test programmes, evidence gathering and analysis documentation of evidence

 Statistical Sampling in Performance Audit

Ms. Hema Munivenkatappa, Sr. DAG

Mr. Santosh Kumar, Director

15th April 2010

Thursday

Developing audit conclusions and recommendations.

Some good & bad examples

Hands on exercise on use of statistical sampling in Performance Audit

Ms. Ahlladini S. Panda, Director

Mr. Santosh Kumar, Director

16th April 2010

Friday

Hands-on exercise on developing audit conclusions and recommendations

Use of ICT in Delivery of Govt. Schemes

 

Ms. Ahlladini S. Panda, Director

Mr. Ashis Sanyal, Sr. Director, Deptt. Of IT, New Delhi

17th April 2010

Saturday

Departure for Jaipur (By Train)

18th April 2010

Sunday

Return from Jaipur (By Train)

       Note : 14th April being Declared a holiday, Additional hours will be done on 15th April for sampling to cover it up

                  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.

19th April 2010

Monday

Quality Assurance & Quality Control framework in Performance Audit

Audit against Frauds in Performance auditing

Ms. Hema Munivenkatappa, Sr. DAG

Mr. Sadu Israel, AG

20th April 2010

Tuesday

 Experience sharing session I

Performance Audit in an IT environment-

A Case study

Inventory of recommendations and Follow up Procedures

Mr. Sadu Israel, AG

Ms. Ahlladini S. Panda, Director

21st April 2010

Wednesday

Potential Impacts of Performance Audits-

Hands on Exercise

Drafting the Performance Audit Report-                                             Good & bad models of PA Reporting.

IDEA Sampling

\

Ms. Ahlladini S. Panda, Director

Ms. Ahlladini S. Panda, Director

Mr Murli Krishnan , AAO

22nd April 2010

Thursday

Experience sharing session II

Audit of Education schemes (Sarvashikha Abhiyan)–A Case study

Experience sharing session III

Audit of National Rural Employment Guarantee Programme (NREGP)- A Case study

Mr. Amitabh Prasad, Director

Mr. Santosh Kumar, Director

23rd April 2010

Friday

Feedback and Valediction

 

24th April 2010

Saturday

Departure for Uganda

                   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