The new revised syllabus will be applicable with effect from 2017 Annual/main
Examination
Revised Syllabus for Subordinate Audit/ Accounts
Service
(SAS)Examination(all branches)
GROUP – I
PC 1: Language Skill (for all branches)
Duration 2 ½ hours,
A. Verbal and Reading Abilities Basics
Maximum Marks: 100.
30 marks
ii.
Verbal Reasoning
iii. Sentence
Correction
iv.
Idioms and phrases
v.
Grammar Applications
vi.
Antonyms
vii.
Synonyms
viii. Vocabulary
Skills
ix.
Writing Styles
x.
Arranging sentences in order
xi.
Comprehension of passages:
(Science passage, socio-economic passage, Business passage, Entertainment
passage etc.)
B. Drafting
and Writing Abilities Basics 70 marks
i.
Précis of any topic 25marks
ii.
Drafting of an official letter,
giving the facts, as directed in the question. 15 marks
iii. Draft Para to be drafted from material
provided
|
30
|
marks
|
Section ‘A’ will contain multiple
choice objective questions and Section ‘B’ the subjective questions to be
answered in computer mode only.
Reference books:
1.
Books which may contain
questions, Standard of which is similar to the Indian Banking Services for
Clerical Grade and Probationer Officers.
2.
Karyalay Sahayika a book
published by Kendriya Sachivalaya, Hindi Parishad, New Delhi.
3. Style
Guide as prescribed by the Department.
4. Précis
and Draft by Muthuswamy and Brinda
5. MSO Audit
Section 7 Chapter 3 Preparation of Audit Report
Duration
2 hours, Maximum Marks: 100 Section I 70 Marks
(A)
DATA
INTERPRETATION
i.
Data Tables
ii.
Pie Charts
iii.
2 Dimensional Graphs
iv.
Bar Charts
v.
Venn Diagram
vi.
Geometrical Diagram
vii.
Pert Charts
(B) DATA SUFFICIENCY
(C) REASONING
i.
Deduction
ii.
Logical connectives.
iii.
Selections
iv.
Distribution
v.
Circular arrangement
(D) QUANTITATIVE ABILITY
i.
Probability and chance
ii.
Simple Equation
iii.
Ratio-Proportion-Variation
iv.
Percentages
v.
Profit & Loss
vi.
Simple Interest and Compound Interest
vii.
Weighted Averages
Section II 30 marks
(E) Statistics & Statistical Sampling
i.
Introduction to
statistics.:Variable as attribute of an entity, Primary Data and Secondary
Data, Descriptive and Numerical Data, Concept of Discrete and continuous data,
Basic concepts of Data Analysis,Box plotting of Data
ii.
Statistical concepts of
classification of Data, Geographical Classification, Chronological classification,
conditional classification, qualitative classification, quantitative
classification.
iii.
Class interval, Frequency Distribution and
Histograms
2
iv.
Arithmetic Mean and Geometric
Mean, Median, Mode-Concepts and inter se comparison and their interpretation
v.
Range, Variance, Standard
Deviation, Quartile Deviation and Coefficient on Variance – Concepts &
inter se comparison and their interpretation
vi.
Concepts of Skewness& Kurtosis and their
interpretation
vii.
Sampling:
What is
Statistical Sampling?
Statistical Sampling vs. Non- Statistical Sampling Advantage of
Statistical Sampling
Random
Number Table & Sampling
Sampling
Error vs. Non-Sampling Error
Simple Random Sampling (with and without replacement)Systematic Random
Sampling
Systematic Random Sampling Stratified Random Sampling Cluster Sampling
Probability Proportional to Size Sampling Multi-Stage Sampling
Attribute & Variable Sampling Step-by-step Sampling
Discovery
Sampling
Monetary Unit Sampling Audit Hypothesis Testing
Normalisation – meaning and objective Estimation:
(i) Sample size and estimation of Single Mean for un-stratified (Simple
Random) Sampling
(ii) Sample size and estimation of Single Proportion for un-stratified
(Simple Random) Sampling
Scatter Diagram in Statistics and interpreting, Scatter Diagrams,
correlation and regression.
Reference books
1.
Books which may contain
questions, Standard of which is similar to the Indian Banking Services for
clerical grade and Probationer Officers.
2.
Single compilation covering the
whole syllabus –a single compilation will be prescribed as and when it is
ready.
3.
Fundamentals of Mathematical
Statistics (Latest Edition) by Shri S.C.Gupta and V.K.Kapoor published by
Sultan Chand & Sons (for advance study)
4.
An Introduction to Statistical
Methods (Latest Edition) published by S Chand Publishing (for elementary study)
(A)
Operating system: What is an OS, What are its key
functions, the evaluation of OS, what
are the popular types of OS, basics of UNIX and Windows, advantages of open
source OS like Linux, Networks OS.
(B)
Application Software: Concepts,
basic application, specific
use applications,
Development of customized applications, Payroll and Accounting applications,
Inventory management applications in PSUs, ERPs. Basic concepts of ERP, Types
of ERP Systems , advantages of ERP, factors to be considered for implementing
for ERP, and causes of failure of ERP
(C)
Networks: Basic concepts, uses of
networks in sharing of resources, Backups, common types of networks; LAN/WAN/Internet, server based networks, client
server model, P2P network media, wireless networks, Threats to networks, the
internet world. Cloud and cloud computing.
(D)
Basic concepts of database management: understanding
simple databases, advantages of
working with a database, RDBMS, Basic concepts SAP-ERP and Oracle Financials, common corporate database systems.
(E)
Security of Information assets: Security
threats to data, hardware and users, common
types of hacking, protective measures, backups,etc.
(F)
Familiarity with the provisions of the IT Act 2000 ( including subsequent amendments
to the IT Act)
(G)
General awareness about the National e-Governance Plan(NeGP) Meaning, e-Governance basics and few selected common e Governance
Projectslike Computerization of Land Records, Vahan (Registration of Vehicles)
and Sarthi (issue of Driving Licenses), and e-District. (Reference
respectiveweb sites of the topics mentioned),
(H)
IT Audit
1. IT Controls
General
Controls
Application
Controls
Risk area
and IT security.
2. System Development Life Cycle
Audit of
systems under development
1. IT Act,
2000.
2. “Introduction to Computers” by Peter Norton, published by Tata
McGraw-Hill Education Private Limited, New Delhi
3.
Information Technology Audit
Manual Volume- I .Section 1 -Introduction (Pages 6-8), Section 7-Controls
(Pages 37 to 43), Section-8 (Audit of General Controls) (pages 44-71) and
Section 9 (Audit of Application Controls) (pages 72-84).
4.
Checklist for Involvement of
Audit in the System Development Phases of Information Technology Systems
printed by the IT Audit Wing (iCISA)
5.
IT Audit Manual (Volume -III)
Audit Programmed for Specific Applications - (Page 70 to 93).
6. The
respectiveWeb sites of the topics mentioned under section G.
Duration 2 hours,
I Word 2013
Maximum
Marks: 100
25 Marks
(A)
Basic and
Mid-level
Creating and managing documents, Formatting a document, Customizing
Options and Views for Documents, Configuring Documents to Print or Save,
Formatting Text, Paragraphs, and Sections, Creating Tables and Lists, Creating
and Modifying a List, Applying References ,Inserting and Formatting Objects,
(B)
Advanced
Topics
Managing and Sharing Documents: Managing Multiple Documents, Preparing
Documents for Review, Managing Document Changes and Designing Advanced
Documents: Applying Advanced formatting, Applying Advanced Styles, Creating
Advanced References: Create and Manage Indexes, Creating and Managing Reference
Tables and Manage forms, Fields, and Mail Merge Operations.
II EXCEL 2013 35 Marks
(A)
Basic and
Mid-Level
Creating and Managing Worksheets and Workbooks: Creating Worksheets and
Workbooks, Navigating Through Worksheets and Workbooks, Formatting Worksheets
and Workbooks, Customizing Options and Views For Worksheets and Workbooks and
Configuring Worksheets and Workbooks to Print Or Save. Cells and Ranges:
Inserting Data in Cells and Ranges, Formatting Cells and Ranges and Ordering
and Grouping Cells and Ranges. Tables: Creating and Modifying Table. Formulas
and Functions: Applying Cell Ranges and References in Formulas and Functions.
Charts and Objects: Creating and Formatting A Chart and Inserting and
Formatting an Object
(B)
Advanced
Topics
Managing and Sharing Workbooks: Managing Multiple
Workbooks, Preparing A Workbook For Review and Managing Workbook Changes.
Applying Custom Formats and 'Layouts: Applying Custom Data Formats, Applying
Advanced Conditional Formatting and Filtering, Applying Custom Styles and
Templates. Creating Advanced Formulas: Applying Functions in Formulas: Look Up
Data With Functions, Applying Advanced Date and Time Functions and Creating
Scenarios. Creating Advanced Charts and Tables: Creating Advanced Chart
Elements, Creating and Managing Pivot Tables and Creating and Managing Pivot
Charts.
Creating and Managing a Database: Creating a New
Database, Managing Relationships and Keys, Navigating Through a Database,
Protecting and Maintaining a Database and Printing and Exporting a Database.
Building Tables: Creating a Table, Formatting a Table, Managing Records and
Creating and Modifying Fields. Creating and Modifying Queries: Creating a
Query, Modifying a Query, and Utilizing Calculated Fields and Grouping within a
Query. Creating Forms: Creating a Form, Setting Form Controls and Formatting a
Form. Creating Reports: Creating a Report, Setting Report Controls and
Formatting a Report.
IV Power Point 2013 15 Marks
Create and Manage Presentations: Creating A
Presentation, Formatting A Presentation Using Slide Masters, Customizing
Presentation Options and Views, Configuring Presentations to Print or Save and
Configuring and Present Slideshows. Inserting and Formatting Shapes and Slides:
Inserting and Formatting Slides, Inserting and Formatting Shapes and Ordering
and Grouping Shapes and Slides. Creating Slide Content: Inserting and
Formatting Text, Inserting and Formatting Tables, Inserting and Formatting
Charts, Inserting and Formatting Smart Art, Inserting and Formatting Images and
Inserting and Formatting Media. Applying Transitions and Animations: Applying
Transitioning Between Slides, Animating Slide Contents and Setting Time for
Transitions and Animations. Managing Multiple Presentations: Merging Content
from Multiple Presentations, Tracking Changes and Resolving Differences and
Protecting and Sharing Presentations.
Reference Books :
1.
Microsoft Word 2013 Step by Step (Lambert &
Cox)
2.
Microsoft Word 2013: Fast and Easy (Edward Jones)
3.
Word 2013 In Depth (Faith Wempen)
4.
Microsoft Excel 2013 Step by Step (Frye)
5.
Microsoft Excel 2013 AII-In-One for Dummies (Greg
Harvey)
6.
Excel 2013 In Depth (Bill Jelen)
7.
Microsoft Access 2013 Step by Step (Lambert
&Cox)
8.
Learning Microsoft Access 2013
Beginner Level 1: Build Databases with Microsoft Access (Richard Rost)
9.
Microsoft Power point 2013 Step by Step (Lambert.
& Cox)
10. Microsoft
Power point 2013 AII-In-One for Dummies (Greg Harvey)
PC 5
:Constitution of India, Statutes and Service Regulations (Civil Accounts, Civil
Audit, Local Audit, P&T Audit and Commercial Audit)
Duration 2 hours, Maximum Marks: 100
A. Service Regulations
I. Common
Subjects: 30%
Provisions of the following Rules:
1. Central
Civil Services (Joining Time) Rules,
2. Central
Civil Services (Pension) Rules,
3. Defined
Contribution Pension Scheme,(New Pension Scheme)
4. Central
Civil Services (Leave) Rules,
5. Central
Civil Services (Classification, Control and Appeal) Rules,
6. Central
Civil Services (Conduct) Rules
II. Specific Subjects:
|
40%
|
Provisions of the following Rules:
|
1. Fundamental
Rules,
2. Travelling
Allowances Rules as contained in the Supplementary Rules,
3. General
Provident Fund (Central Services) Rules,
4. Central
Civil Services (Medical Attendance) Rules,
5. Central
Civil Services (LTC) Rules,
B. Constitution of India, Acts, Regulations:
|
30%
|
Provisions of
1. Constitution of IndiaParts I, V, VI,
VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX
and XX together with relevant Schedules appended to it.
Note: Questions on such matters as manner of elections, conditions of
eligibility forelections, qualifications, procedural details and jurisdiction
of courts etc will be excluded.
2. Comptroller and Auditor General’s (Duties, Powers and Conditions of
Service) Act 1971
3. Regulations on Audit and
Accounts -2007
Suggested Readings:
1. Central
Civil Services (Joining Time) Rules,
2. Central
Civil Services (Pension) Rules,
3. Defined
Contribution Pension Scheme, (New Pension Scheme)
5. Central
Civil Services (Classification, Control and Appeal) Rules,
6. Central
Civil Services (Conduct) Rules
7. Fundamental
Rules,
8. Travelling
Allowances Rules as contained in the Supplementary Rules,
9. General
Provident Fund (Central Services) Rules,
10. Central
Civil Services (Medical Attendance) Rules,
11. Central
Civil Services (LTC) Rules
12. Constitution
of India Bare Act.
13. Comptroller and Auditor General’s (Duties, Powers and Conditions of
Service) Act 1971
14. Regulations
on Audit and Accounts -2007
Duration 2 hours,
A. Service Regulations
Maximum Marks: 100
I. Common subjects.
Provisions of the following Rules:
30%
1. Central
Civil Services (Joining Time) Rules
2. Central
Civil Services (Pension ) Rules
3. Defined
Contribution Pension Scheme (New Pension Scheme )
4. Central
Civil Services (Leave) Rules,
5. Central
Civil Services (Classification, Control and Appeal Rules)
6. Central
Civil Services (Conduct ) Rules
II.
|
Specific subjects.
|
40%
|
Provisions of the following Rules/Regulations:
|
1. Pay and
Allowances Regulations for Officers of Army
2. Pay and
Allowances Regulations for JCOs, ORs and Non- Combatant for
Army
|
|||
3.
|
Pay and
Allowances Regulations for Navy
|
||
4.
|
Pay and
Allowances Regulations for
|
IAF
|
|
5.
|
Pension
Regulations for Army Officers Part I & II
|
||
6.
|
Pension
Regulations 1964(Navy)
|
||
7.
|
Pension
Regulations IAF Part I &II
|
||
8.
|
Leave
Rules for services Part I (Army)
|
||
9.
|
Leave
Rules for services Part II (Navy)
|
||
10.
|
Leave
Rules for services Part III (Air Force)
|
||
11.
|
Travel
Regulation
|
||
12.
|
Supplementary
Rules: Travelling Allowance Rules
|
||
13.
|
Fundamental
Rules Chapter I to VI ,VIII and IX
|
||
14.
|
Defence
Service Regulation
|
||
B
|
Constitution of India ,Acts,Regulations:
|
30%
|
|
Provisions of:
|
1.
Constitution of India Parts I,
V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX together with relevant Schedules appended to it.
Note: Questions on such matters
as manner of elections, conditions of eligibility for elections,
qualifications, procedural details and jurisdiction of courts etc will be
excluded.
2.
Comptroller and Auditor General’s
(Duties, Powers and Conditions of Service) Act 1971.
3.
Regulations on Audit and Accounts -2007.
1. Central
Civil Services (Joining Time) Rules
2. Central
Civil Services (Pension ) Rules
3. Defined
Contribution Pension Scheme
4. Central
Civil Services (Leave) Rules
5. Central
Civil Services (Classification, Control and Appeal Rules)
6. Central
Civil Services (Conduct ) Rules
7. P&A
Regulations for Officers of Army
8. P&A
Regulations for JCOs, ORs and Non- Combatant for Army
9. P&A
Regulations for Navy
10. P&A
Regulations for IAF
11. Pension
Regulations for Army Officers Part I & II
12. Navy
(Pension) Regulations 1964
13. Pension
Regulations IAF Part I &II
14. Leave
Rules for services Part I (Army)
15. Leave
Rules for services Part II (Navy)
16. Leave
Rules for services Part III (Air Force)
17. Travel
Regulation
18. Supplementary
Rules :Travelling Allowance Rules
19. Fundamental
Rules
20. Defence
Service Regulation
21. Constitution
of India Bare Act.
22. Comptroller and Auditor General’s (Duties, Powers and Conditions of
Service) Act 1971
23. Regulations
on Audit and Accounts 2007
PC 7 : Constitution of India Statutes, Service Regulations, including
related accounts /audit procedures (Railway Audit)
Duration 2 hours, Maximum Marks: 100
A. Service Regulations
|
||
I. Common subjects
|
30%
|
|
Provisions of the following Rules/schemes:
|
||
1.
|
Central
Civil Services (Joining Time) Rules,
|
|
2.
|
Central
Civil Services (Pension) Rules,
|
|
3.
|
Defined
Contribution Pension Scheme, (New Pension Scheme)
|
|
4.
|
Central
Civil Services (Leave) Rules,
|
|
5.
|
Central
Civil Services (Classification, Control and Appeal) Rules,
|
|
6.
|
Central
Civil Services (Conduct) Rules
|
|
II. Specific subjects
|
40%
|
|
Provisions of the following Rules/Acts:
|
1. Indian
Railway Establishment Code Vol. I & II
2. Indian
Railway Establishment Manual
3. Manual
for Railway Pension Rules
4. Hours of
Employment Regulation Act
5. Workmen’s
Compensation Act
6. Payment
Wages Act
7. Minimum
Wages Act
8. Factories
Act
9. Railway
Audit Manual (Chapter XV –Establishmentand Provident Fund Audit)
B. Constitution of India, Acts, Regulations
|
30%
|
Provisions of the following
|
1.
Parts/sections of Constitution of India – Parts I, V, VI, VIII, IX, IX A, X,
XI, XII, XIV, XVIII, XIX and XX together with relevant Schedules appended
to it.
Note: Questions on such matters as manner of elections, conditions of
eligibility for elections, qualifications, procedural details and jurisdiction
of courts etc will be excluded.
2.
Comptroller and Auditor General’s (DPC) Act 1971
3.
Regulation on Audit and Accounts, 2007
Suggested readings:
1. Central
Civil Services (Joining Time) Rules
2. Central
Civil Services (Pension) Rules
3. Defined
Contribution Pension Scheme
5. Central
Civil Services (Classification, Control and Appeal) Rules
6. Central
Civil Services (Conduct) Rules
7. Indian Railway
Establishment Code Vol.I& II
8. Indian
Railway Establishment Manual
9. Manual
for Railway Pension Rules
10. Hours of
Employment Regular Act
11. Workmen’s
Compensation Act
12. Payment
Wages Act
13. Minimum
Wages Act
14. Factories
Act
15. Railway
Audit Manual
16. Constitution
of India
17. Comptroller
and Auditor General’s (DPC) Act 1971
18. Regulation
on Audit and Accounts, 2007
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