Information | [International Centre ae for Information Schedule for | SyStems and Audit 2012-13 | SAI India POOO ECM ru eae ee COC LOI ak uo CT LdAn introduction to the Comptroller & Auditor General of India Authority appointed by the President of india to head the Supreme Audit Institution (SA) of India. The mission of the Comptroller and Auditor General is to promote accountability, transparency and good governance through high quality auditing and accounting and provide eee Cece koa cus Sree eee tm uraa ce i and the Public — that public funds are being used efficiently and for the reuse The C&AG is entrusted with the critical tasks of carrying out audits of T= Comptroller and Auditor General (C&AG) of India is a Constitutional Ur MOR cece une ect ees ee ea Bodies and Authorities funded and/or established by the ere Aree) = Government Companies and Corporations Re Ne eee Pema CR OR UR ULC Legislatures every year on = Performance Audits = Financial & Certification Audits PR ema ee Pere euMcns yr ae mere Wel The C&AG of India plays an important role in building and strengthening Peso snl unc ig eee cee LG External Auditors. in addition, the C&AG of India has recentiy:taken over as the Chairman of the Governing Board of the Asian. Organization of Supreme Audithinstitutions (ASOSA\) on 29 February 2012. Pe ua Seu nr ee mu car ary ees Institutions (INTOSAI), He has the additional responsibility, as chair, of steering the INTOSAI Knowledge Sharing Committee and its Working Group on IT Audit. He is a member of the Professional Standards Committee and Sub-Committees on Compliance Audit and Performance Audit of INTOSAI. The C&AG of India has been entrusted with the audit of several UN organizations Breer: CCR Ma Van en aC) See sar Use DL eA LAY Us Pac alumnus of the Delhi Sehoo! of Economics and Harvard University and served earlier as Secretary in the Ministry of Finance, Government of India. eee ee eee aed" iCISA: Where the world converges into a single nest SAI India has been conducting international training programmes since 1979. International Centre for Information Systems and Audit (iCISA) was set up in March 2002 PR eUcr kamen aie hated training programmes for audit professionals Tee ee SCRE mee includes professional training to officers of the Indian Audit & Accounts Department and managers from other services and Cee Leet ety Administrative Service, Indian Forest Service, Te eee ae eas also imparts specialized training to officers SMC CMSA CoC) Feu ed arene OP ce ene ene Renae ere ECE ey oN eee | have been trained. The participants have been drawn from the senior and middle level managements of SAls and Governments from African, Central Asian, South East Asian, Far Cae er esc ae acre Caribbean, Pacific and East European nations. nes iCISA has truly evolved as a place 'where the world converges into a single nest’. On 13 March, 2012, iCISA celebrated a decade of its continuing stride towards excellence, A memento of iCISA was released eee Rue aa ca ae Ra ee eR emu ee ees cls RAN Rus ra mums Pee a ene a elo}Themes & Objectives fey ee AOR Pea en eee IC a ae Cua ae oe 1SO 27001 certification for Information Systems Security. iCISA conducts international training programmes on following themes: Pere eens ome Pee ear en Cs Penman secre rnd Peete oe Panu e sd Psa ese eu ace ea Beem Rare ae ea ee Rr et methods and tools in auditing. The following issues are incorporated in all the training programmes. Pee ase eee} Peters erence ees) Peer Weise ten ures Pier eg tn reise Pee tends Objectives of Training Programmes re ea Pee RU ne Ree co eee Rn ee eee Cues Ronan Provide a platform for sharing of ideas and experiences between a cross cultural mix of participants; Greate a network of professionals for continuing exchange of knowledge and experience; and Promote international goodwill and co-operation between Government of India and other Governments. iCISA Information Broghure & Training Schedule for 2012-13Ores ce) eed Receipt Audit ‘Aug-Sep'1 Audit of Public Sector Enterprises Sep-Oct'11 Performance Audit Oct - Novtt Auditing in IT Environment Nov-Dec Environment Audit Jan-Feb! 11 Financial and Regularity Audit Feb-Mar' 11 fea pred ace) Pega ‘Special Training Programme on Audit of May —Jun 11 " Financial Statements for SAI Afghanistan Special Course on Writing SQL Statements & ‘August, 2011 ‘Audit of Oracle Database for SAI Uganda Special Training Programme on IT Audit, Cyber and Network Security & Feb-March, 12 Use of CAAIS for Ministry of Finance, Afghanistan esr Rec ELC Cae Raa ag oP Oe bringing the total number of countries which have participated in iCISA programmes to 129. pre Eei Rio ON eC A ROLE UN elo 84ST Pe rar Ryan ACE A new concept of selecting a Theme County ifil@ach ITP was initiated. A day is devoted to the theme country to enable participants learn more about a particular countrys polity, society, economy and governance. Theme counties chosen forthe six courses during 2011-12 were Cambodia, Turkey, Ghana, een cM Tn MRO cunS any arte oe ee se ea eT Meese an ns citer? Ce ee eeAcademic Block Centrally air-conditioned, the Academic Block comprises lecture and seminar halls, EDP labs, well stocked library, Crna asen acces ors Unc ee mu elke SU CeIn cae three computer terminals with Internet available round the coreg ES Onl Tas SS se eee Re eee ere LCRA hy suites with attached bathrooms. Participants are normally provided single occupancy air-conditioned accommodation with attached bath, Television with 100 channels is provided in each room. Piped music is played in the dining hall and in the common lounges. A spacious dining hall is serviced through a modern Pee eae as ere eset eam ce house cooks ensure dietary standards are maintained and there is novelty in menu planning. iCISA food has See eee Ose carr Petrie Fea eRe eee Re ean eel NirenRe CEM Cr CMe un Omcr re rceiCharaiec content on programme schedules of national and international PEO rete ae eee em aL (eee ean eee auto ee a ee aera eka ga Re eee hue ria ce ceric! material available on the internet for the themes of iCISA. programmes. Guidance from INTOSAI & ASOSAI are invariably highlighted. The portal is continuously updated and is presently being strengthened by incorporating e-learning, web based experience sharing and online mentoring. Eee ee ee ee OO)Tey Keeping in mind the diverse groups drawn from different countries, Cee eS el eR Ue eee to all participants free of charge: eae Aen Re Mec Meee eRe EA nents Library and information centre with high speed Internet eee Billiards, table tennis, badminton, chess and lawn tennis oa Indoor auditorium with a 170-seating capacity is used for functions and screening of films from an in-house eNO Nek eee nur? BR eC eC me oa ea being Air-conditioned bus service to the city centre for shopping and sightseeing is available twice a week in the evening. 5B] iCISA: Hub of Information Technology eT eee oscar) Reece Eee een el teeta Information Technology Audits and E-Governance Audits. Over the last five years, more than 3,000 national as well as international audit professionals have been trained for auditing in diverse IT Sees iCISA has been engaged in use and testing of Computer Assisted Audit Tools (GAA) and other |T tools, The institute also hosts the INTOSAI Collaboration'Too! that provides a platform for Corset clue seen tet iiWael a Mae Ve West iCISA's curriculum and training methodology aims to encapsulate a eset me Pee a Caan eee ee aren pts ial) wl ere aM Rice RUnICmm ee etn sented Racecar ee eae 6 7 sessions and case studies, Emphasis is on case studies in the field of audit ce ee ace Debates and group exercises are included in the programme to enhance Sete Petar The curriculum and faculty is drawn up after considerable study of available benchmarks within the country and globally. It has been refined to suit the cross culture mix of the classroom and brings in a rich combination of academic and practical experience eC erie ee ea a on UR Pe A ech Cea el Reet a aero au elec RO Ta Ce ‘Community Based Organisations (CBOs), academia and media are part of the visiting faculty. For guest faculty profiles, please visit www. icisa.cag.gov.in. ee eeepera aa ey ea eRe MRR aCe or participants to learn about the audit practices CT Re tel eee e se Loe Presentations on country papers are handled exclusively by participants. Country papers Pee ee Rae ea participants from all countries. Perr Sete eee ee un ey ae ne Ue Re Oe cee a PSE eC aeeeia neetoccs aCe Cl) Pee RUE en MS Se nee TT CW er ee Ue Ts Pee eur Ne RRC ek Maia une a eC CRS ce ell Nm ley Field visits are an integral part of the training imparted at iCISA. The place of visit depends on the specific training and usually takes place outside Delhi. Field visits are a parbof the programme and offer an eas eat Ra cic Rta nee Re atic auto keen ceieeess ee ete observe the socio-cultural context in which these are placed, Cee Sn ere ae RM ne eC Cee ee ee ey duration to different cities/ provinces are included to expose participants to the richness of incredible India. Last year, participants were taken to Chennai, Mumbai, Bangalore and Chandigarh, and to the provinces of PES UE MCAS urn cle} Certificate of Participation On successful completion of the programme, all participants are awarded a certificate from the C&AG of eee coat scct nits iCISA Information Brochure & Training Schedule for 2012-13Funding Schemes All programmes offered by iCISA are funded either by the TTS p Ae Cole NETL) Ca a ee (om UE ree eo ieee eee Eat eee Sena Rue eee s Self Funding Schemes (SFS). Pieper RE rane eV ea Se Rn Mokau ec unas Eee ea au ea Pe ee ee Ee enn Rm CSE OR CC ACEC) Curae uC UC ACh clot ae iy addition, to and fro airfare must be borne by the Reeein eee ue Pore CuL ICISA's courses are designed to suit senior and middle level Siete RN etme a nominees from SAls, in special cases, officers from other Government departments working in areas directly related with the Course contents are also considered. Rea ee eer meee a ae ee the nominated officers should have: PA Oe es ras cn = Dealt with audits in the area they have been Prue Nim eae) Pie ne cae us Rt ua rue eas Pe een one Oro. Rey ro omen Pe eee ORC e ee aie ee ae PAfeet LL General = Participants should be in good health, sans any communicable diseases. = Pregnant women officers in advanced stages of pregnancy are advised not to apply. = Each participant should bring six copies of recent passport size photographs. eC) ee Raia Cn eee NERC Cee Cr phe ceo a Sn) Dea en eco = Where restricted visa is granted, participants are to ensure that Deere he kc erro eke aca study tour, = Participants covered under Technical Cooperation Schemes of the Government of India (ITEC, SCAAP, Colombo Plan) should ee a enon ara sac eons = Participants who are provided air tickets by the Indian Missions should adhere to their ticket schedule. No re-routing/re- cere Renta Course related Pm ee ea eR ees ase Ce aR eee) Pe ER ge eee meets Cer een ed Reece = Participants must bring documents in support of their country papers. Since Country papers are meant to serve as research inputs in future, they should be prepared with adequate care and be supported with adequate evidence! Cenc Pee LU Cok eu oe eC UL RCRA eR oe ssl rar Lo OUR RO MU Ee ea Ro ROR RU el eS etd €n at least one area of their audit programme to ensure meaningful interaction = _ English versions and soft copies are preferred for easy reference. (Case Study and Country Papers) = Participants are required to present the country papers and should being with them a powerpoint presentation having not more than 25 slides in any case. See eee| What our participants have to say about us: PCE uel had never realized how connected | et eae oui | Mars Re Cie emu e eet cee nr Pere ee ere Deere ee Rese ecu Ca Rea ace aes SCR ee ns training programme we found Rene gc and well organized. We had the opportunities to visit many new places, especially visit to Taj Mahal Peres cd Festival. For me, India is really Peete Seca es cero! cay ee eg SCR and being a part of the training Crean beautiful and amazing side of India, not to mention the participants from Beer neers eae chu auee ac makes this world beautiful. The ene Cuno (Rue binds us to all countries besides Re oneal ties ee Te oo that | gathered during this training Pe et cae a worth spending and friendship worthy of the word Forever eed Adminstrator eae eas Erereeeny iCISA Information Brochure & Training Schedule for 2012-13, Itis with great pleasure that | would like to extend my heartfelt appreciation to ICISA and the Government of India for giving me an opportunity to gain exposure to your Course. The Course has Deane at eect) professional but also to the Country | represent. The structuring of the Course eee RE ceo learning easier and enjoyable. Course Ree Egg Doan a a eee participants and among participants umes interactions and experiences | was able aa ee SO cee ed Pee cnn eats eee mea een cone en eeu hues Paes Rabson Kaguammings pee ees roThe Course of iCISA is very Cue Pee een Dee eae aed eet eae character of presentations Been ceed et ora Oe RCC ac SR ane od Seay managerial ability of the ae ee) eee ee cad each participant of the Course. India is forever printed in my memory. eee eee erento Peel DS cnc Prec ee eo nC Ee el Gere aead Eee Cm eerie) Pee MeL) which will help me to do Cae SSR Deu GG Seung ea en home. The food, Beceem eran ree aC Eee ech) Een crt) ee Uae aon er ecu eee erty Caparo Beize Environment Audit Ce aT attended was very helpful Cae aay Sere eee eens present time and for the future, The Course was very well organized and ec) Cee Ro Peer hc ot hcg work, The Course was very well organized and the staffs were very helpful and always tried to help us and made me feel that | Seca) eora aay De RC ea Course. Pena es ect FN er Ree i) institution helping SAls of various countries to produce etna reports. tis also a disciplined eee Cee En} Gene ca CE willing to help us learn, enjoy Uae eas The Course was well structured and also included social activities to entertain participants. The facilitators eee ct eres eked ee cn environmental issues and Pre arn ue ad thoroughly discussed to make Sauer) ncaa, eed ve Coy ee eeeTraining Schedule : 2012-13 1 107" ITP on Auditing in dag 6 to 31 August, 2012 IL 108" ITP. on Audit of beat) elo lm at ng) 10 September to 5 October, 2012 CTT eT Liao eh Ye Tole ET Tete meote Ul ty 15 October to 9 November, 2012 WA RCM NC ela uls wis BEEN MC o Le V-111™ ITP on Environment Audit 7 January to 1 February, 2013 Aes Pa eae Cree gim Ue ia BOS ROR: B i eaestn kc) iCISA Information Brochure & Training Schedule for 2012-13ee | PUTT = MT RS Sa Seren auras a Berea conc Pe ue aN LC UST Baer See eR ete aaa Bre cy ner tr Mpa eto See ence ner Sey eas Sen cu a ee acs Or ee ea Be eid; cue Came Identification of beneficiaries, delivery of services to & Application Controls eee Mee au 6 iigeam ss Pee eee ny Au Beemer See Reece Ce eee ee RSCG io Pernt ene ea eco Reus c Peed rena intemal Audit and Internal Control System eee easter Sear nen Cee eC ae nas Concepts and Techniques of Privatisation and Pees ee ea eS Audit of Fraud Use of CAAIS in Audit Audit Reporting Systems and Reporting Sere See)Cela TEU UMC Ces Peer kee Gu cacao eines eA ae ‘= Strategic Planning and Annual Operational Plan Pee cea ae ‘+ Implementation Guidelines for Performance Audit of Understanding Financial Statements: Balance Sheet eee and Profit and Loss Account Pee era eeu ee Cena SR ec Er anu De ate Baikal acer Understanding The Entity and its IT Environment Sea ee eee Internal Controls and Internal Audit ‘Audit Planning : Materiality and Risk Assessment Environment Audit Application of Statistical Sampling in Financial Audit = Overview of Environment Audit in SAI India/INTOSAI ‘Audit (Financial Statement) assertions and gathering een AY reeney acu Ro Ae Ce aL) Process and Structures Bec ec) Re ee eel con Reporting on Financial Audit : Types of Audit Opinion- Fee ater Ot uct ord cr MUR au eee Le) AU Ae Su Cd ‘Compliance with Case Studies Fraud/Forensic Audit ene = IDEA- Presentation & Hands on Sessions Sere = Case study Financial Audit (Using Excel Tools) iodiversity Conservation TeaASOSAL root ny OLACEFS Pn ot nal Orn rere ro ton me) cay en) emt ame ee ee a ee ee Suprome Audit Supreme Audit and Caribbean Supreme Ault ares Institutions} Institutions) Supreme Audit Institutions) Institutions) -—_ Institutions) Institutions) tghristn ro baa cn Antiqua & Botués Nou it cer oy cia ro Bra cy Fi oy Rapuatue ey a aoa cy oo cao cr Canvataine rd io Bars pone ed ce a) pc cin ag on a Prk oo od cen a) roy Dominica ry Soloman sans Congo cnr) paar roy Cros ary ey Tonga co co cs eo) a roa pares] an cent a Libya oo Suaterala Ae ray cao ry re Hungary cor Se Cn) india ‘man rn a) es) Indonesia ey Latvia oy con rn na Ty en Lasoibo ag od Macederia in bern a ro ry ry ) Sra en oro aie Waa el rey ra ree a) oo ran et Nita Roe) eo cre) roe They er ed erie Senegal Wales period ri oy ed ry og ny Nepal Upanda rae poate or Togo Philipines car oo pier) usin Sou Arata cr cl hr Poe rr Led Se Re eee ee ee ers Fes. PROMEeeed Cea Wee Uc aa eee UU eica try Piece TR ea CRS) SC a Ps ay) a reece Oe} oe aes Mea leet Nae SVEN” e]o]6) GY Teh tc) Ceara eo nM en Wesormcc racy Pe) Picea ne nS ea ko) SS eee este ea eee a) Se ecg ony Usk Ea) Ie eR :)=1-15-) Peace REE Ons ey od Cee Oe MRE C a Moccia a uae Dene ees een nad en eC eae SS ee ete eee) ISOC Mes I-17 Uc eee es oro eC orcInformation you can use At the Airport: After disembarking at the International Terminal of New Delhi airport, you will clear immigration and proceed for baggage collection. if you do not have dutiable items simply walk through the green channel and head towards the exit gate. However, if you have dutiable items, declare them with Customs Officer on the red channel before exiting. A representative from iCISA will be near the Meru Cab outlet in front of the Exit gate no. 5 with a placard displaying 'iCISA\. iCISA transport will bring you to the institute, In case you miss the iCISA representative, you may contact the'Meru Cabs' counter in front of the Exist gate no. and take a cab from them. Payment will be made at iCISA In case your flight lands at the domestic terminal there will be someone to meet you outside at the reception area. Ifyou fail to contact them, hire a vehicle from “Meru Cabs” outside the terminal. In case of any problem, contact Mr. Amit Mittal (Administrative Officer ) at 0091-9868411223, iCISA 0120-2400050/51/52. Please also refer to selection letter which has all the details At iCISA: Report at iCISA reception and check in to allotted hostel room, You will be charged for your boarding @ INR 250/- per day out of the allowances paid by the Government of India schemes. An additional amount of Rs. 150/- per dayis deducted for other incidental expenses. Study Tours: You must follow the training schedule that will be handed to you during orientation. This includes details on study/outstation tours. No exceptions are permissible. Visits will have demonstrations, quided tours of work/project sites and meetings with beneficiaries and functionaries providing first hand experience of the audit process. During field visits, accommodation will be provided on twin sharing basis. ‘Currency: The indian Rupee (INR) s available in currency notes of denominations of 10, 20, 50, 100, 500 and 1000. Coins are in circulation in denomination of 1, 2 and 5. US dollar is approximately € 45-50. Money changers are available at airports and major shopping areas in most cities and banks. Most large shops and departmental stores accept major credit cards. You are advised to keep receipts of currency changed with you tillyou depart from India Communication: Temporary mobile connections can be procured after submitting passport size photograph and photocopy of passport with an application for a local SIM card. A connection takes about 48 hours to be activated Healthcare: first-aid kits are available at iCISA reception. For medical emergencies there is a well equipped 24X7 private hospital within 1.5 kilometres of iCISA campus. Drinking water provided in iCISA is purified by a Reverse Osmosis plant andis laboratory tested. While traveling you are advised to buy bottled mineral water.Weather in Delhi Cee 36° Cinakoeee 28° ‘August October 33° 20° December 24° o8* February 24° Road Map to reach iCISA from Nizamuddin Bridge over Yamuna River —SNamoddn baege eee t Uttar Pradesh Border Nizamuddin Nelda crossing) | gtayur Minar From Nizamuddin Bridge proceed on National Highway NH24 Till Noida Crossing......nnensnsealbOut 3 Km, Till UP Border about 10 Km, TILICISA. about 12 Km.