ASSISTANT CONTROLLER/AUDIT OFFICER Syllabus & Exam Pattern

KSAAD Vacancy Notification

Organization Name: Karnataka Public Service Commission (KPSC)
No of Posts: 112
Job Location: Karnataka
Post Name: Audit Officer, Assistant Controller
Salary: Rs. 43100-97100/- Per Month

Vacancy Details

Post Name	No of Posts
Assistant Controller	58
Audit Officer	54

KSAAD Recruitment 2024 Eligibility Details

Educational Qualification: As per KPSC official notification candidate should have completed MBA, M.Com from any of the recognized boards or Universities.

KSAAD Salary Details

Post Name	Salary (Per Month)
Assistant Controller	Rs. 52,650 – 97,100/-
Audit Officer	Rs. 43,100 – 83,900/-

Age Limit: As per the Karnataka Public Service Commission Recruitment Notification, Candidate should have a minimum age of 21 years and Maximum of 35 years .

Age Relaxation:

Cat-2A/2B/3A/3B Candidates: 03 Years
SC/ST/Cat-1 Candidates: 05 Years
PWD/Widow Candidates: 10 Years

Application Fee:

SC/ST/Cat-I/PWD Candidates: Nil
Ex-Servicemen Candidates: Rs.50/-
Cat-2A/2B/3A/3B Candidates: Rs.300/-
General Candidates: Rs.600/-
Mode of Payment: Online

Selection Process:

Preliminary Examination
Mains Examination
Interview

How to apply for KSAAD Recruitment 2024

First of all go through the KPSC recruitment notification 2024 thoroughly and ensure the candidate fulfils the eligibility criteria( The recruitment link is given below).
Before the start of filling up application through Online mode, Please have the correct email ID and mobile number for communication purpose and keep the documents ready like ID proof, age, educational qualification, resume, if any experience etc.
Click on KPSC Audit Officer, Assistant Controller Apply Online – Link given below.
Update all the required details in KPSC Online Application Form. Upload the Scanned Copies of necessary certificates/documents along with your recent Photograph (If Applicable).
Pay the Application Fee as per your Category. (If applicable only)
At last click on the submit button to complete KPSC Recruitment 2024 Process. Most Importantly Capture the Application Number or Request number for further reference.
First of all go through the KPSC recruitment notification 2024 thoroughly and ensure the candidate fulfills the eligibility criteria( The recruitment link is given below).
Before the start of filling up the application through Online mode, Please have the correct email ID and mobile number for communication purposes and keep the documents ready like ID proof, age, educational qualification, resume, if any experience etc.
Click on KPSC Audit Officer, Assistant Controller Apply Online – Link given below.
Update all the required details in the KPSC Online Application Form. Upload the Scanned Copies of necessary certificates/documents along with your recent Photograph (If Applicable).
Pay the Application Fee as per your Category. (If applicable only)
At last click on submit button to complete KPSC Recruitment 2024 Process. Most Importantly Capture the Application Number or Request number for further reference.

Important Dates:

Start Date to Apply Online: 18-03-2024
Last Date to Apply Online: 17-Apr-2024

Eligibility

Must be a holder of Master’s degree in Commerce (M.Com.) or must be holder of M.B.A (Finance)/or M.B.A (Financial Management) or M.B.A/M.Com(International Business ) or M.B.A./M.Com(Financial Analysis) or any other Master’s degree notified by UGC as equivalent to the above qualifications from a University established by law in India or a Fellow of Chartered Accountants or I.C.W.A .

Provided that, candidates who have appeared for an examination, passing of which would render them educationally qualified for preliminary examination conducted by the Commission, but the results of which have not been declared, are also eligible for admission to such preliminary examination.

All candidates who are declared qualified by the Commission for taking the Main Examination shall be required to upload proof of passing the requisite Examination along with their application of the Main examination failing which such candidates shall not be admitted to the Main examination.

Karnataka PSC Assistant Controller & Audit Officer Prelims Exam Pattern

Paper	Subject	Max Marks	Duration	Type
Paper I	General Studies	150	2 hours	Compulsory
Paper II	Commerce & Management	300	2 hours	Compulsory
Total		450

KPSC Preliminary Exam Syllabus 2020 – KPSC Audit Officer Syllabus

Paper-I General Studies Syllabus

General Science.
Current events of State.
National and International importance.
History of India.
World Geography.
Indian Polity and Economics.
Indian National Movement.
General Mental Ability etc.

Paper-II Commerce & Management

Commerce:

Paper I – Accounting and Finance

Part-I: Accounting, Auditing, and Taxation.
Part-II: Business, Finance, and Financial Institutions.

Paper II – Organization Theory and Industrial Relations

Part-I: Organization Theory.
Part-II: Industrial Relations.

Management:

Paper-I

Organisational Behaviour & Management Concepts.
Organisational Design.
Economic Environment.
Quantitative Methods.

Paper-II

Marketing Management.
Production and Materials Management.
Financial Management.
Investment Decision.
Financing Decision.
Working Capital management.
Income Determination and Distribution.
Human Resource Management.

KPSC Audit Officer & Assistant Controller Mains Exam Pattern 2020

The Main examination shall consist ofWritten and Personality Test.
The examination shall be ofConventional Type.
The question papers shall be set both inKannada and English.
The standard of the main exam except Paper -1 Kannada and Paper-II. English shall be that of degree level.
The standard of Paper-I Kannada Paper-II English shall be that of First Language Kannada and First Language English respectively at SSLC Level.
Personality test shall carry a maximum of100 Marks.

Paper	Subject	Max Marks	Duration	Compulsory/Optional
Paper I	Kannada	150	3 Hours	Compulsory
Paper II	English	150	3 Hours	Compulsory
Paper III	General Studies	300	3 Hours	Compulsory
Paper-IV	General Studies	300	3 Hours	Compulsory
Paper V	Financial Accounting, Management & Analysis	300	3 Hours	Compulsory
Paper VI	Principles of Management, Organization Behavior, Training & Development	300	3 Hours	Compulsory
Paper VII	Corporate Finance, Business Economic & Taxation	300	3 Hours	Compulsory
Paper VIII	Principles and Practice of Auditing, Computer Concepts & e-Commerce	300	3 Hours	Compulsory

Karnataka PSC Mains Exam Syllabus 2020 – AO Syllabus

Paper-I Kannada Syllabus

S.No	Topic	Marks
a.	Comprehension of given passages	25 Marks
b.	Usage	25 Marks
c.	Precise writing	25 Marks
d.	Vocabulary	25 Marks
e.	Short essay	25 Marks
f.	Translation from English to Kannada	25 Marks

Paper-II English Syllabus

S.No	Topic	Marks
a.	Comprehension of given passages	25 Marks
b.	Precise writing	25 Marks
c.	Usage	25 Marks
d.	Vocabulary	25 Marks
e.	Short essay	25 Marks
f.	Communication Skills	25 Marks

Paper-III General Studies Syllabus

Modern History of India and Indian culture with special reference to the History and Culture of Karnataka.
Current events of State.
National and International Importance.
Statistical Analysis, Graph, and Diagrams, etc.

Paper-IV General Studies Syllabus

Indian Polity with special reference to Karnataka State.
Indian Economy and Geography of India with Special reference to Karnataka Economy and India.
The roll and impact of Science and Technology in the development of Karnataka and India.

Paper-V Financial Accounting, Management & Analysis

Accounting Theory and Practice.

Definition of Accounting – Need for Accounting Art vs Science-Scope of Accounting, Relationship Accounting with other disciplines, History of Accounting Systems.
Structure of Accounting Theory: Conceptual Framework, objectives, Approaches. Assumptions Concept of Conventions, Indian Standards. Generally Accepted Accounting Principles.
Human Resources Accounting: Need and Development-Concepts and objectives. Methods of Valuation ( Human Resources, Historical Cost Approach, Replacement Cost Approach and Opportunity concept approach. The Benefits of Human Resources Accounting, Problems and Limitations of Human Resources Accounting — Merits and Limitations of Human Resources Accounting, Indian Scene- Case Studies
Accounting for Price Level Changes: Price Level Change and Financial Statements, Current purchasing power accounting Current Cost Accounting-Specific and General Price Level Accounting-Merits and Limitations of Accounting Price level changes.
Emerging Reporting Issues: Brand Accounting-Accounting for Intangibles-Value Added Accounting, XBRL Social Accounting Environmental Reporting.
Financial Management and Analysis.
Capital Cost: Cost of Equity-Stock, & Long term Debts, Cost of Short, Term Borrowing, Capital marketing Hypothesis: Derivation of sharpe Lintner Model Empirical Evaluation of the Model.
Capital Structure Hypothesis: Traditional proposition Ws Modiglani Proposition, Empirical Evaluation of prepositions-Dividend policy Decisions, Factors Affecting Dividend Policy-Traditional Proposition Vs Modiglani Proposition, Empirical Evaluation of prepositions-Dividend policy Decisions, Factors Affecting Dividend Policy-Traditional Proposition Vs M Hypothesis-Empirical Evaluation of Different Hypothesis Types of Dividend policies
Working Capital Management: Optimal Investment in Short Term Assets like inventory Debtors-Securities and Cash-Determination of optimal sources of Funds
Financial Management of Multi-national corporations: Factors peculiar to Multi-national decisions Areas Working Capital Management Accounting0-Capital Budgeting-Capital Structure and Dividend polities.
Mergers and Acquisitions: Types of Characteristics-Valuation-Deed Structuring-Managerial Strategies Regulation-Environment.
Personal Financial Planning
Financial Planning Process: Setting goals, informal budget preparation — investment opportunity financial Vs physical investments — role of financial planning
Savings Plans: setting goals savings instruments-setting up a savings plan-Tax saving schemes.
Investment plans: setting goals-investment vehicles-investment risk-developing an investment strategy.
Planning for retirement: setting goals-savings and investment plans for retirement-pension plans-annuity plans-social security schemes.
Protecting against Life Financial Risks: Insurance planning-risk management and insurance-features of insurance-product profile of life and non-life insurance policies-tax benefits

D.Advanced Management Accounting:

Operations Research for Management Accountants: Matrix Algebra-Addition-subtraction-Multiplication and Inverse of Matrices-types of Matrices-linear programming-graphic approach and complex method two phase method.
Duality and dual simplex method-additional construction-additional variables
Integer programming-quadratic programming
Non-linear programming-quadratic programming
Transportation models, simulation
Marginal Costing and Decision making: Introduction-meaning-terminology-scope & concepts-cost behaviour analysis-break even analysis-approaches of break even analysis-break analysis in relation to cost and revenue factors-multi-product break even analysis-assumptions underlying break even analysis-limitations of break even analysis
Contribution concepts and short-term profitability analysis: profitability analysis under constrained conditions-profit-volume ratio and its uses-profits volume S graphs.
Marginal costing and Managerial Decisions: Profit planning-pricing decision production decision make and buy decision joint and by-product decision-distribution cost analysis
Direct Costing: Meaning-importance and preparation of Income statements-comparison with absorption cost-arguments in favor of direct costing-criticism of direct costing
Value Analysis and value engineering: Basic concepts of value-constitution of a value analysis team procedures underlying value analysis study-benefits from and resistance to value analysis study-reporting to management- objectives of reporting-reporting needs of different management levels-types of reports general principles of reporting-modes of reporting-reports to the board of directors-reports to top management-reporting to top divisional management-reports to junior management level-preparation of reports-use of reports by management.

Financial Strategies.

Introduction: The role of government, securities markets, financial institutions, ownership structure, contractive devices, introduction, Government laws and regulations, securities markets, ownership structure, board oversight. Financial institutions. contracting devices.

Financial policies and strategies: Introduction, agent conflicts in industry setting, dynamics of asset liquidity and optimal leverages in industry, industry competition and financial strategies joint ventures and strategic alliances
Firm Environment, Government, Strategy. Operations and financial structure: Introduction, Firms business environment, internal governances structure and business strategy, operational structure, financial structure, firm performance. Risks and contingencies. Empirical analysis of risk.
Private Equity and Venture Capital: Introduction, rudiments of valuing and financing venture, stages of venture development and financing, venture capital firms (VCS). Roles of staging and VC monitoring in agent in conflicts
Initial Public Offerings and Seasoned Equity Offerings: Introduction. Staying of private Vs Going public. IPO process, Characteristics of IPO firms and their offerings. The post-IPO performance of stock, Unit IPOs, Process of issuing seasoned equities, Determinants of underwriter spread in SEO. Theory and evidence of valuation effect of SEO, other issues related to SEO’S

Paper-VI Principles of Management, Organization Behavior, Training & Development

Management Concepts and Theories.

Management:- Definition, nature and scope of management, functions of management — evolution of management theories from Taylor. Fayol to the present. Schools of Management Thought. Evolution of professional management in India. ethics management.
Managerial Planning — definition of planning, planning process, types of plans, strategic Vs operational plans, models of strategy formulation, linking strategy to making decision — decision models, creativity and group decision-making.
Organizational theories and design, principles of co-ordination, authority, power, delegation and decentralization — organizational change and development styles.
Motivation —definition — theories and models of motivation concept of achievement motivation. Leadership — definition. theories of leadership concept of leadership and management styles.
Managerial Control, relationship between planning and control limitations of control, types of control systems and techniques — management by exception, budgetary control — zero level budgeting — functioning and dysfunctional aspects of budgetary control, internal control system, internal audit and management audit.
Management by Objectives(MBO), Management by exception(MBE) and Management by Crisis(MBC), its process, benefits and limitations (MBO. MBE)

Human Resources Management.

Human Resources Management: HRD and Personal Functions, Redefined role and responsibilities of HR managers, sub-system of HRM and HRD. HR functions and policies, Organization for HRM. Development of HRM in India. Recent trends in HRM, Impact of globalization on HRM, Role of HRM in IT sector.
HR Planning. Recruitment and Selection: HRD at different levels, Job description. Sourcing, Tests Interviews, induction and Orientation, Training -Methods of training, training manual training under ISO and QS certification, supervisory, Executive and Management development programs, Career development
Performance Management: Job analysis. job evaluation, KRA & KPAs Traditional Vs Modem methods of performance management. Potential appraisal. Feedback system.
Compensation Planning: Wages and salary, Administration, perks fringe benefits, bonus, incentives, compensation surveys productivity, performance linked pay structure, compensation review and structuring.
Industrial relations: trade unions. industrial disputes and settlements, Grievances handling, disciplinary procedures, suspension dismissal domestic enquiry legal formalities, layoff, retrenchment, closure VRS Health and safety.

Training & Development.

Training: Introduction. Importance of training. Advantages of training, Training Challenges, Changing workplace and workforce, Training as a sub system of HRD, Learning environment, Instructional design. Learning outcomes, Feedback, conditions of transfer, converting training objectives to training plan
Assessing Training Needs: Methods of ascertaining training needs, Organizational support to TNA. Organizational analysis – specifying goals, Identifying constraints. Resources analysis Learning principles, training enhancement, Training characteristics.
Training Delivery: Traditional Vs Modern methods, SLDP, simulated work settings. DLP, CD ROM. Interactive Multimedia. Web-based instructions, intelligent Training enhancement Systems (ITS). virtual reality training (VRT)
Training evaluation: Criteria, Evaluation of criteria, Dimensions of criteria, use of experimental designs, quasi experimental designs, utility conservations. individual difference models, content validity model, statistical method
Training Interventions: Learning experience and building of organization capacity. Employee capability, apprenticeship. vestibule, embedded training team building cross and inter-positional training, leadership training.

Organization and Behavior.

Fundamentals Organization – Nature of people and organizations, forces affecting organizational behavior. Changing work force and employment relations. Impact of globalization and Information technology on organizational behavior, organizational climate and culture.
Individual differences – perceptions, interests, aptitude, attitude, theories of personality c. Learning – theories of learning expectations and appreciative modules of learning, learning organizations and organizational change – resistance to change and change agents. Designing organizations for effectiveness.
Groups and Group Dynamics. Group behavior, group dynamics theories and group cohesiveness – group decision making process, understanding work teams. team vs groups, team development ingredients of effective teams, team life cycle, interpersonal skills – johari windows and translational analysis.
Stress Management- job satisfaction, designing effective jobs, jobs. rotation, enrichment, enlargement and reengineering work process, sources of stress, fatigue and its impbct on productivity. Employee counseling.

Marketing Management.

Introduction to Marketing Management: Nature of marketing management types of products/services that can be marketed Organization of marketing functions. Marketing concepts: Product, production, selling marketing and societal and marketing differences, marketing environment – micro and macro environment
Market segmentation and Targeting: Concept of segmentation and targeting, Basics for segmentation, Segmentation for consumer and industrial products, Product positioning, consumer and business buyer behavior and buying roles, buying process, model
Market Mix: Elements – product, prices, promotion, distribution, product, mix and product line – levels of product, new product development, product life cycles strategies, branding, packing. labeling pricing – General pricing approaches, New product pricing strategies. Public policy and pricing.
Promotion and place mix – components of promotion mix, marketing communication, publicity, Advertising and public relations, personal selling and sales promotion, direct and online marketing, Distribution channels and logistics management, channel design and administration, public policy and distribution and decisions.
Marketing Information System: Concepts of marketing information system, Marketing research process.Marketing intelligence system, components of marketing information systems – Internal records system -Marketing decision support system.

Inventory Management and Analysis.

Corporate objectives: Various propositions on corporate objectives-derivation of plausible definition of the objective of the corporation
Capital Budgeting decisions under certainty: traditional techniques -DCF criteria-reinvestment considerations paradox of multiple IRR’s Mathematical programming and selection of capital projects under capital rationing
Analysis of capital budgeting decision under uncertainty: uncertainty and probabilities: statistical parameters of NPV- statistical parameters of project combinations.
Evaluation of capital budgeting decisions under uncertainty: expected utility hypothesis-mean variance hypothesis
Portfolio theory: markowitz model-sharpe’s diagonal model-programming model for selection of capital portfolios.

Entrepreneurship Development & Project Management.

Project Management: Definition of basic concepts. project planning and management, principles of project management. Project lifecycle, Idea generation, Feasibility studies, Scope management and implementation as per project management body of knowledge handbook of project management institute (PMI).
Project Planning: Project integration management – Project plan, Execution, Change control. Project scope management- Initiation, Planning, Scope definition. Verification, Scope change control, Project time management Activity definition, Sequencing. Duration estimating. Scheduling and Controlling, Project cost management. Project quality management, Project human resource management, Project risk management, Project procurement management.
Project Monitoring Evaluation and Control: Project network techniques. Planning for monitoring and evaluation Project organization, Project audits, Project management information system, Project scheduling, PERT and CPM, Project communication, Post-project reviews. Closing the Project.
Entrepreneurship: Role of entrepreneurs in economic development. Factors contributing to the growth of entrepreneurship. Entrepreneurship development in India. Family managed businesses and now generation entrepreneurs in India, Case studies of successful entrepreneurs in India.
Promoting Entrepreneurship: Institutional arrangement for promoting entrepreneurship in India – Venture capital support provided by various venture capital firms, Role of NSIC, SIDBI, SISI and other institutions, Role of State governments in promoting entrepreneurship, Problems in transfer of technology developed by R&D institutions and Universities in India.

Paper-VII Corporate Finance, Business Economic & Taxation

Corporate Finance.

Goal of the firm: Profit maximization V/s wealth maximization. value creation, Agency problems. Social responsibility. Role of financial management, Time value of money, valuation of securities. stock and bonds, concepts of risk and returns of securities, using probability distribution of measure risk. risk and return in portfolio context. Introduction to capital assets pricing model (CAPM) and arbitrage pricing theory (APT)
Basics of Capital Budgeting: Evaluating cash flows-initial intermediate and terminal cash flows on incremental basis, capital budgeting decision rules, payback, ARR. DCF techniques NVP. IRR, PI.
Cost of capital: Cost of debt, preferred stock, equity computation, WACC : The CPAM approach Adjusting WACC for risk, long term financing, public issue of debt, preferred stock and common stock. Term loans
Capital Structure Theories: Traditional view Vs MM hypothesis, MM position I & 11, Miller s position capital structure designing in practice – EBIT, EPS analysis, Dividend decision Relevance Vs irrelevance of dividends
Working Capital Management and Finance: Cash management Receivables management and inventor/ management. Working capital finance in India.

Business Management.

Business as a social system, internal and external environment of business on India, role of government in economic activities and its impact on business. Business ethics and corporate social responsibility. Issues in corporate governance.
Economic structure of India – Economic planning in India transaction from mixed economy to a market economy. Outline of public and private sectors, characteristics of industrial, service and agricultural sectors, regional and sectorial imbalances, dualism trends in GDP.
Monetary and fiscal system of India – The role of RBI in regulating banking sector. Indian financial system – money market and capital markets- stock exchanges and stock market reforms in India. Industrial finance in India – stock market reforms in India. Role of development financial institutions and commercial banks and NBFC’s financing of experts and imports EXIM and ECGC Issued in taxation of government expenditure — FRBM Act, the problem of fiscal deficit.
Indian society, culture and politics. Major social problems of India, Impact of modernization on Indian society. demography. gender, environmental issues.
International Business environment — India as a player in the international market place — its position and Prospects, issues in intellectual property Rights(IPR) affecting Indian’s trade, the role of multi-national companies in India. FDI in India and Indian investment in foreign countries.

Business Law and Practice.

Outlines of Laws: Pertaining to regulation of Industries: IDRA Act, Competition Act. Price and Distribution Controls. Insurance Regulation and Development Authority RDA, Telephone Regulatory Authority of India (TRAI)
Company Law: Outline of India Companies Act of 1956 pertaining to incorporation. Management and administration and liquidation. Filing of returns, Remedies against mismanagement and oppression. Powers of investigation by the Government, issues relating to good corporate governance, recent amendments to corporate governance.
Patents and Trademarks Act. issues of intellectual property rights and cyber laws, foreign Exchange Management(FEMA)
Security Market Laws: outlines of security and exchange board of India Act (SEBI), Securities contract act, Laws pertaining to stock exchanges, SARFESI Act
Environmental Protection Act: Law relating to environmental pollution, Role of pollution control boards, consumer protection act of 1986. consumer forums, consumerism in India

Business Economics.

Macro Economics: Introduction, macro economics and its interfaces with business and industry, resources and goals of economic systems. free market and mixed economy, national Income concept, computation of national income and expenditure method, problems of computation of national income.
Consumption Function: Consumption, savings. investment, marginal propensity to consume, marginal propensity to save, multiplier, paradox of thrift, income and employment determination
Investment Function: Introduction the marginal efficiency of capital, marginal efficiency of capital and the rate of interest. factors influencing marginal efficiency of capital — measures to stimulate private investment, pathic investment. theories of interest
Concepts of Multiplier- Income on investment multiplier, uses of multiplier, leakages in Income stream and their effect on the multiplier. Acceleration concept working of acceleration, limitations of acceleration
Money. monetary system, role of credit, financial intermediaries, interest and macro economic equilibrium, central bank, monetary management and policy, fiscal policy and the public debt, co-ordination of monetary and fiscal policies
Economic growth, factors determining economic growth. growth models. capital output ratio, problems of growth. Policies towards economic stability, business cycle. inflation and deflation, control measures, conflicts between growth and stability
Public Finance — Distinction between public finance and private finance — importance of public finance — role of public finance in developed countries — Indian public finance —revenues and income of central government — budget of central government
Balance of payments — meaning — balance of trade and balance of payments, structure of BOPs: meaning of disequilibrium of BOPs
Foreign Exchange — Determination of exchange rate-fixed Vs Floating —Appreciation Vs Depreciation. revaluation and devaluation forex reserves-components of forex reserves.

Advanced Business Taxation.

Indian Tax system: Functions of Government-public expenditure-taxation0-shifting and incidence of direct and indirect taxes-progressive taxation
Taxation in India: constitutional provisions relating to the taxation powers of the union-state and local government-tax reforms committees of center and state governments-finance commissions
Direct tax: Income tax-wealth tax-gift tax-expenditure tax-fringe benefits tax
Indirect tax: union excise duty-customs duty-central sales tax and service tax
State Government tax: value added tax-tax in profession-tax on motor vehicles and transportation-tax on advertisement-entertainment and amusement tax-tax on betting and gambling-tax on electricity-tax on agricultural income and land revenue
Corporate Tax law and planning: Introduction-taxation of companies-definition of companies-residential status of company-relationship between residential status and incidence of tax
Computation of taxable income of companies under different heads of income: house property-profit and gains from business or profession-capital gains-income from other sources
Computing tax liability of companies: Deductions from Gross total income-set off and carry forward of losses. Minimum alternate tax
Tax planning: Tax avoidance tax evasion-tax planning with reference to setting up a new business-location of business nature of business-form of organizations. Managerial decisions-+amalgamation or de-merger
Procedure for Assessment: Return-tax deduction at Source-Advance payment of tax-interest refunds-appeals and revision-penalties and prosecutions-wealth tax on companies

Paper-VIII Principles and Practice of Auditing, Computer Concepts & e-Commerce

Principles and Practice of Auditing.

Introduction-Meaning and Definition of Auditing-Branches of Auditing-Qualities of an Auditor. Objectives of Auditing- Advantages of Auditing-Types of Audit Program-Audit Report-Appointment-Qualification-Disqualification-Rights and Duties of Company Auditor
Internal Check-Meaning and Objectives-Vouching-Meaning and Importance-Vouching of Cash transactions
Verification and valuation of Assets & liabilitiesd. Use of Different Organizations-Sole Trader-partnership firm-co-operative societies-Educational Institutions
Audit under computerized environment (uses and constraints of computerized audit)

Computer Fundamental Concepts.

Introduction, Spreadsheet Financial Functions and Statistical Functions, Depreciation-leasing-company valuation, cash flow forecasting models.
Operations research problems: linear-Non-linear Integer programming transportation-queuing and inventory models
Managerial Accounting: Break even analysis-portfolio Analysis-standard costing variance Analysis, cost of Capital bonds, Risk Management
Project Management tools
Stock analysis

E-Commerce.

Introduction to e-commerce and e-business, traditional business and e-business, e-commerce models, web auctions, virtual communities, portals, e-business revenue models
Web server hardware and software-software for web servers, website and internet utility programs. web server hardware, web hosting choices-electronic commerce software
Customer effective web design, e0marketing, e-advertising, e-CRM, Technology for e-CRM, EDt-Business applications for EDI-Computer crimes, legal issues, IT act 2006
Security threats-an area view-implementing e-commerce security-protecting client computer, e-commerce communication channels and web servers encryption. SSL protocol, Firewalls, Electronic Payment Systems.

Management Information Systems.

Basic Concepts: Data Vs Information, Strategic role of information in management, Organization as an information system, Gory Scott, Morton Grid, types of information systems, TPS, MIS, DSS, ESS, OA.
Processing Technology: Evolution of processing technology, Batch processing. Multiprocessing, Networking concepts, Telecommunication networks.
Systems Development: The concept of systems development life cycle (SDLC). Use of flow charts and entity relationship diagrams. Exercises in SDLC.
Application Technologies: ERP concepts, Evolution of ERP. Present ERP packages. SAP, Bean, MFG-PRO Oracle. ERP Evaluation. ERP and BPR, ERP Implementation, Case studies (ERP).
Web publishing: Web publishing. Types of websites, Web surfing, Toofs. Ms-Frontpage. Designing website, Ecommerce. B2B, B2C. E-commerce security issues, Ethical issues, Cyber laws.