100 HOURS INFORMATION TECHNOLOGY TRAINING
1. What is Information Technology Training (ITT)? When will it commence?
While studying PCC a student has to pursue a course on 100 Hours ITT.
2. Who will conduct this training?
Board of Studies has accredited various Regional Councils and Branches of the ICAI for conducting 100
Hours ITT. A list of the accredited branches is available on the website www.icai.org.
3. Is there any separate fees for undergoing the training?
Yes. The Regional Councils and various Accredited Branches will charge fees of Rs. 4000.
4. Should a student register with the Board of Studies for undergoing ITT and pay separate
registration fees?
When a student registers for articled / audit training and PCC with the Institute, automatically he is granted
registration for ITT. No separate fees is chargeable for registration of ITT with the Institute.
5. Will the Board of Studies provide any study materials for ITT?
Yes. The Board of Studies will offer a set of study modules covering various topics of the ITT which a
student should study while undergoing the training. This will be made available along with the study
materials.
6. Can a student undergo ITT from the first day of registration of articled / audit training and PCC?
Is there any preparation time before joining ITT?
A student can join PCC and articled / audit training by registration with the Institute and simultaneously he is
granted registration for ITT. But it will be difficult for a student to join ITT on the same day as there is
academic linkage between ITT and Information Technology subject covered in PCC. Prior knowledge of
introductory chapters of Information Technology subject is considered to be useful in appreciating various
sessions of ITT. Also there is a need for appreciating functions of an articled / audit trainee and role of
Information Technology therein. Therefore, a student is allowed to join ITT only on completion of three
months of articled / equivalent period of audit training.
7. Is 100 Hours ITT part of the articleship training stated in Section E?
Yes, it is the part of the training. But, for attending 100 Hours ITT, an articled assistant should take
permission of the MIT / Principal.
8. What is the syllabus of ITT?
The detailed syllabus is given below .
9. What is the course duration and break up of various modules of 100 Hours Information
Technology Training (ITT)?
The duration for Information Technology Training is 100 Hours. Presently, it is covered in 20 days @ 5
hours per day. The duration of various topics are as given below:
Sl. No. Topic Duration
1. Computer Fundamentals 1 hr.
2. Operating Systems 6 hrs.
3. MS-Word 6 hrs.
4. MS-Excel 15 hrs.
5. MS-PowerPoint 5 hrs.
6. Data Bases 15 hrs.
7. MS-Office utilities 3 hrs.
8. Accounting package 20 hrs.
9. Computer Aided Audit Techniques 12 hrs.
10. Web Technology & System Security and Maintenance 10 hrs.
11. Introduction To Visual Basic 5 hrs.
12 Digital Signature And Verification of Electronic Record 2 hrs.
Total 100 hrs.
In addition, a student is required to submit a project based on topics learnt during the training.
10. Is there any Final Examination?
Yes, the Final online examination would comprise of 200 objective type questions of 1½ mark each totaling
300 marks. The weightage of final online examination is 60%. The duration of the same is 3 hours. The final
online examination is to be conducted by the accredited Branches on any Sunday of the month in
coordination with ICAI.
11. What is the evaluation pattern of 100 Hours ITT?
Evaluation comprises of 3 components as stated below:
Weightage out of 100%
Module tests 20%
Project 20%
Final online examination 60%
A student is required to obtain 60% in aggregate taking into account module tests, project and final
examination. In case a student fails to secure 60% or more in aggregate, he / she may be allowed to
reappear for online exam for maximum two more attempts. No fee shall be charged by the accredited
Branches for such reappearance. However, if a student fails to secure 60% marks even after three attempts,
he / she may have to pay a nominal fee not exceeding Rs.300 to the accredited branch for every additional
attempt.
12. Will the Institute issue certificate for completion of 100 Hours ITT?
Yes, respective Accredited Branches of the Institute, to which a student belongs, will issue certificate for
completion of 100 Hours ITT.
13. I am a student of PE – II, I have not yet undergone computer training. I will continue with PE – II.
Should I have to undergo 100 Hours Information Technology Training?
All such students are permitted to undergo 100 Hours ITT.
DETAILED SYLLABUS Total duration: 100 Hours
COMPUTER FUNDAMENTALS Duration: 1 Hour
A. Introduction to Computers (Target Teaching Time (TTT): 1 Hour)
Introduction to Computers
Characteristics of Computers
The Computer System
Categories of Computers (Micros to Super Computers)
Parts of Computers: CPU, BUS, I/O CO Processors, Ports (serial and
parallel), Expansion slots, Add on Cards, On board Chips, LAN cards, Multi
media cards , Cache Memory, Buffers, Controllers and drivers
I/O Devices
(Demonstration of the Computer System)
OPERATING SYSTEMS Duration: 6 hours
A. Introduction to Operating Systems (TTT: 1 Hour)
B. An overview of various operating systems (TTT: 2 Hours)
(Unix / Linux, DOS, Windows)
C. Features of latest Windows Operating Systems (TTT: 3 Hours)
INTRODUCTION TO WORD PROCESSOR Duration: 6 Hours
A. Introduction to MS-Word 2000 (TTT: 2 Hours)
Getting started with MS-Word
Document Creation – How to create document.
Word Document Manipulation
Mail Merge
Printing a Word Document
B. Tables handling (TTT: 1 Hour)
Formatting the Tables
Inserting, filling and formatting a table
Designing complex Tables
C. Finding, Replacing and Proofing Text (TTT: 1 Hour)
Finding and Replacing Text
Editing and Proofing Text
Spell check and correction
Grammar Check and correction
Image Handling
D. Creating Macros (TTT: 2 Hours)
Sending E-mail from Word
Import / Export of files
Converting Word Document to Web Document, PDF files
Hyperlinks and OLE
Security features in MS-Word
Protection of Documents
Password for Documents
Checking for viruses in macros
INTRODUCTION TO ELECTRONIC SPREAD SHEETS Duration: 15 Hours
A. Introduction to MS-Excel 2000 (TTT: 1 Hour)
Applications of Electronic Spreadsheets
Features of MS-Excel
Starting MS-Excel
What is a workbook?
Using sheets in a Workbook
Entering Data
Entering Series
Editing Data
Clearing Cells
Saving a Workbook
Closing a Workbook
Quitting MS-Excel
B. Cell Referencing, Ranges and Functions (TTT: 3 Hours)
Cell Referencing
Ranges
Range Names
Formulae
Functions: Mathematical, Statistical
Financial Functions such as NPV (Net present value), Future value, IRR (Internal
Rate of Return), EMI (Equated Monthly Instalments, Compounding Yearly, periodic
and monthly)
Auto Sum
Auto Calculate
Using Names in a Formula
Formula Error Messages
Formula Editing
Copying Formulae
C. Formatting Worksheets and Creating Charts (TTT: 2 Hours)
Working with Worksheets
Restructuring Worksheets
Formatting Data
Entering Data Quickly
Creating Charts
Graphical presentation Such as Lines, Bars, Stacked Bars, Pie
D. Data Forms and Printing (TTT: 3 Hours)
Database
Data Form
Sorting Data
Filtering
Creating Subtotals
Pivot Table
Printing in Excel
E. Creating Macros (TTT: 3 hours)
Import/export of data for MIS
Opening non-Excel files in Excel
Using passwords/protecting worksheets
Spreadsheet Applications
F. Data Analysis through Excel (TTT: 3 Hours)
INTRODUCTION TO PRESENTATION SOFTWARE Duration: 5 Hours
A. Introduction to MS-Power Point 2000 (TTT: 1 Hour)
Use of Wizards and Templates
Preparing Presentations
Slides
Handouts
Speaker’s Notes
Outlines
Media Clips
Charts
Graphs
B. Starting MS-Power Point (TTT: 1 Hour)
The MS-Power Point Window
The MS-Power Point Views
Presentations and Slides
Creating a New Presentation
Creating a new Slide
Changing the layout for a Slide
Deleting a Slide
Running a Slide Show
Saving a Presentation
C. Working with Slides, Slide Show and Printing Presentation (TTT: 3 Hours)
Opening a Presentation
Changing the Order of the Slides
Editing the Slide Master
Changing the Colour Schemes
Changing the Background
Adding text
Adding Clip Art /scanned objects
Working with word art
Drawing Objects
Working with Slide Show
Setting up a slide show
Controlling the Slide Show
Adding the Transitions to the Slide Show
Special effects in detail
Setting Slide timings
Printing a Presentation
Pack and Go
Creating and using Standard Templates
DATA BASES Duration: 15 Hours
A. Data Base Basics (TTT: 2 Hours)
Types of Databases: List, Hierarchical, Network, Relational (RDBMS)
DDL (Data Definition Language)
DML (Data Manipulation Language)
DA (Data Administration)
SQL (Structured Query Language)
B. Introduction to Data Base Management System (DBMS) (TTT: 2 Hours)
Introduction to MS Access
What is MS-Access?
What are databases used for?
Component of databases
Opening file in Access
Managing databases from the Database/ Access wizard
Navigating in Access
Navigating with the databases/Access wizard
Navigating with switchboard -wizard
Entering data in a database
Entering data by hand
Entering data using a form
Importing information into a database
Linking a table from another database
Exporting Information from a database
Saving Information in a database
Closing a database and Existing Access
C. Building and Customizing a Database (TTT: 2 Hours)
Building databases using the Access
Building a database by self
Working with tables
Building tables with the table
Renaming the table
Working with forms
What is a form?
Creating a form with the Form Wizard
Working with the form with the form Wizard
Working with the form
Modifying a form
D. Programming (TTT: 5 Hours)
Structured Query Language (SQL)
Creating Macros
Saving & Executing a Macro
Running a Macro
E. Working with Queries and Reports (TTT: 3 Hours)
Working with queries
Creating a Query
Modifying a Query
Working with reports
Creating a report with the report wizard
Creating a report with Auto report
Opening a report
Applying an auto format to the report
Report Sequence, Data source
Page Size, Margins (Left, Top, Right, Bottom)
Report Headers
Page Headers, Numbers, Reporting date, For the period details, Page Footers
Columns (Column Source, Title, Formatting numeric, character, date, amount
(DR/CR), Totalling)
Group Suppression of repeated lines
Inter column space
Groups (Group Bands, Grouping Fields)
Detailed Reports, Summary Reports
Report output controls (Pages, control totals, summary)
Printing of reports (including lables)
F. Importing and linking Data (TTT: 1 Hour)
Compacting a Database
Backing up a Database
OTHER UTILITIES AND OFFICE AUTOMATION TOOLS Duration: 3 Hours
A. Scheduler, Calendar, Microsoft Binder (TTT: 1 Hour)
B. Outlook 2000 (TTT: 2 Hours)
Configuring Outlook for your email.
Sending, receiving and managing the email, mail polling, mail merge to a database
file.
Sending and viewing attachments.
Acting on messages
Recalling, printing, and moving messages
Searching for, and subscribing to, mailing lists.
Using Outlook to subscribe to, and viewing Newsgroups
ACCOUNTING PACKAGES Duration: 20 Hours
A. Basic Concepts relating to Financial Accounting (TTT: 3 Hours)
Chart of Accounts, Concept of Financial Year
The General Ledger Master (Entering Opening Balances)
Grouping of GL Accounts
The Sub Ledger Master (Entering Party Accounts Debtors and Creditors)
Types of Sub ledger (Open type and Brought Forward type)
Types of Transactions [Main Cash receipts and payments, Petty Cash receipts and
payments, Bank deposits, cheques and bank charges, Journal vouchers (Debits and
Credits)]
B. Introduction to any Window based Accounting Package (TTT: 3 Hours)
Installing & Starting the package
Setting up a new Company
Setting up account heads
Voucher Entry
Viewing & editing data
C. Generating Books of Accounts (TTT: 4 Hours)
Daybooks (Cash, Bank, Columnar Analysis type, Journals)
Postings
Printing of Checklists, Reports such Subsidiary Ledgers, General Ledgers
Finalisation
Financial Statements (Trial Balance, Profit and Loss / Balance Sheet)
Closing and reopening of Books for Subsequent Financial Years after audit.
D. Financial Analysis Tools (TTT: 6 Hours)
Cash Flow, Funds Flow Statements, Ratio Analysis, Budget vs. Actual Expenditures,
Sales Analysis, Trend Analysis, Consolidation, security review
Backup, restore, audit trail / transaction trail
Accessing database, Querying, exporting data from MS_EXCEL/ MS_ACCESS for
financial analysis
E. Weaknesses to look for in Accounting Packages (TTT: 2 Hours)
Password controls not strong
Lack of the following Audit Trails
Authorisation Signature
Log of data modification
Log of deleted data
Log of user accesses of files
Before and after images of altered data
Missing and duplicate serial numbers
Warning on duplicate entries
Unauthorised modification of Heads of account
Non-Provision for freezing entered data
Back up provisions inadequate
Limited number crunching capacity
Easy exit to operating system
Usage of unencrypted files
Inadequate controls on automatic entries
Inflexibility of document formats
Inability to add / rename fields
F Introduction to Other Accounting Packages (TTT: 2 Hours)
COMPUTER AIDED AUDIT TECHNIQUES Duration: 12 Hours
A. Controls and Auditing in Computer Environment (TTT: 2 Hours)
Frequently used checks such as Field Checks numeric, Alpha, Lower Limit, Upper
Limit, Range, Slab, Valid Codes, Sign test, check digits
Group of Fields Tests
Record Level Tests
Group of Records Tests
Table Level Tests and Checks such as control totals, hash totals
Inter table tests like Master present, Master missing
system and inter system tests
Reasonableness checks (Materiality)
B. Audit Techniques (TTT: 3 Hours)
Review of Systems
Test data Checking (Simple, compound and complex errors)
Test data pack
Test data generation
Parallel processing
Parallel programming
Source Code Review
Examination of Audit trail
Log file review
Random sampling Techniques
Using Generalized Audit Software
Using Audit Routines as part of regular software
Using separate audit programs
Audit systems
Audit of Systems Development process (including system documentation)
Audit of SDLC (Systems Development Life Cycle)
Pre / Concurrent / Post Audit of Transactions
C. Cyber Audit using remote logins (TTT: 3 Hours)
Audit by simulation of errors, frauds
Audit of Data Security such as online, offline, offsite backups
Audit of System Security such as logins, access rights
System Performance Audit
D. Data Extraction and Analysis Tools using SQL commands (TTT: 2 Hours)
E. Different Tools available in RDBMS / ERP useful in Audit (TTT: 2 Hours)
WEB TECHNOLOGY & SYSTEM SECURITY AND MAINTENANCE Duration: 10 Hours
A. Web Technology (TTT: 2 Hours)
Internet
Mailing Services
Internet Addressing
Browser
www
Placements
B. Telnet, Internet Telephony (TTT: 1 Hour)
C. Reference sites (TTT: 1 Hour)
D. Internet security & System security (TTT: 2 Hours)
System preventive maintenance (virus scan, defragmentation, junk file deletion,
tracking record deletion) System security ( password, Network setting)
E. E-Commerce (TTT: 2 Hours)
Web Commerce
Advertisement
Purchase Online
Payment Gateways
F. Electronic Data Interchange (EDI) (TTT: 2 Hours)
What is EDI?
Components of EDI
INTRODUCTION TO VISUAL BASIC Duration: 5 Hours
DIGITAL SIGNATURE AND VERIFICATION
OF ELECTRONIC RECORD Duration: 2 Hours
