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Public Audit - Certification on Audit of Digital Systems (CADS) Foundational level

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Overview

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Public Audit - CADS-F is part of a foundation-level certification designed to be completed entirely online, with no in-person attendance requirement. The curriculum covers ten modules aiming to achieve foundational Public Audit competency through theory sessions and targeted Individual Case Studies. The programme covers structure and Functioning of Government and the Budget Cycle; Constitutional Mandates for CAG of India and Vision & Mission; Types of Public Audit and Audit Objectives; Audit Process; Auditing Standards & Methodology; Evidence Synthesis and Reporting & Field Co-ordination; Ethics in Audit; Public Financial Management; Basic Accounting & Financial Management; and Statistics and its application in Audit. Assessment is split between continuous case study submissions and a final online proctored MCQ examination.

Intended audience

Public Auditors under CAG and anyone interested in public Audit domain

Assessment & certification

  • Assessment fee: Included — no extra fee
  • Assessment mode: Center based
  • Assessment type: MCQ
  • Certificate provider: The passing percentage is 50% of the total marks

NCrF level: 6 (NCrF credit-eligible)

Syllabus

  • Week 1: Course Outline
    The programme covers: Structure and Functioning of Government and the Budget Cycle; Constitutional Mandates for CAG of India and Vision & Mission; Types of Public Audit and Audit Objectives; Audit Process; Auditing Standards & Methodology; Evidence Synthesis and Reporting & Field Co-ordination; Ethics in Audit; Public Financial Management; Basic Accounting & Financial Management; and Statistics and its application in Audit.
  • Week 2: Module 1: Structure and Functioning of Government and Budget Cycle
    This Module is the stepping stone before entering into the core subject on Public Audit. It briefly introduces the three-tier quasi-federal architecture (Union, State, and Local Government), core functions of the three structures of Government (Legislature – Executive – Judiciary), Rural and Urban Local Bodies, Distribution of Powers between the Centre and the States, structure and audit aspects of Ministries, Departments, PSUs & Autonomous Bodies, and types and classification of PSUs.
  • Week 3: Module 2: Constitutional Mandate for CAG of India – CAG (DPC) Act – Audit and Accounts Regulations 2020 - Vision & Mission
    This Module is designed to make the auditor understand the sources of mandates, powers and duties of CAG and provides overall knowledge of how Public Audit is unique from other audits.
  • Week 4: Module 3: Types of Public Audit and Audit Objectives
    Public audit is a fundamental mechanism of governance ensuring accountability, transparency, and efficient use of public resources. The CAG of India conducts various types of audits to ascertain whether public funds are being utilized economically, efficiently, and effectively, deriving its mandate from the Constitution (Articles 148–151) and the CAG (DPC) Act, 1971. Public audits serve as a bridge between those responsible for managing public resources and those entitled to accountability—the citizens, parliament, and legislature.
  • Week 5: Module 4: Audit Process — Planning, Execution, Reporting and Follow-up
    The Audit Process is the systematic framework by which auditors examine, verify, and report on financial and operational matters of government entities. It encompasses four critical phases: Planning & Design, Execution, Reporting, and Follow-up.
  • Week 6: Module 5: Auditing Standards & Methodology (Overview)
    This Module explains various auditing standards of the CAG, INTOSAI and relevant ISSAIs, and the Audit Regulations 2020. Understanding these standards makes the final product of the Audit (Reports) meaningful, unbiased and reliable.
  • Week 7: Module 6: Evidence Synthesis, Reporting & Field Coordination
    Evidence is the foundation of audit conclusions. Audit evidence is the data, information, and documents relied upon to arrive at audit findings and conclusions. Auditors shall obtain sufficient and appropriate audit evidence to support audit opinion or conclusion.
  • Week 8: Module 7: Ethics in Audit
    Ethics forms the foundation of audit practice. The Code of Ethics for the Indian Audit and Accounts Department (by CAG) and the international standard ISSAI 130 establish values and principles that auditors and audit organisations must follow to maintain credibility, independence, and integrity in public sector auditing.
  • Week 9: Module 8: Public Financial Management — Basics of Budgeting, Grants, Subsidies and Transfers
    The Union Budget is the primary instrument through which the Government of India allocates resources and articulates fiscal policy. Public Financial Management encompasses the full cycle from budget formulation and approval to execution, accounting, and audit.
  • Week 10: Module 9: Basic Accounting & Financial Management
    A sound understanding of accounting principles and financial management is indispensable for public auditors. This Module equips auditors with analytical skills and practical understanding needed to interpret financial information, evaluate internal controls, and apply financial management concepts in the context of public auditing.
  • Week 11: Module 10: Statistics and its Application in Audit
    Statistics is widely used in modern audit due to scarce audit resources that preclude 100 per cent audit. Statistics is dubbed as a resource management tool. This Module covers descriptive statistics, measures of central tendency and dispersion, correlation, and sampling — with specific applications for public audit.

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