Post on 08-Sep-2020
Travel and Stay plan – NADT
1. Purpose of the travel to NADT ( please tick the applicable)–
a. As Guest faculty ( )/ as a trainee ( )/ Other purpose ( )
b. Name of the training course/ purpose of visit -
c. Date of visit/ Course duration -
2. Particulars of the Faculty/ trainee/ officer/ visitor –
a. Name
b. Designation
c. Civil list no. ( if applicable)
d. Contact no. – office and Residence both
e. Mobile no.
f. Email
g. Office address
h. Contact no in case of emergency
3. The travel (arrival- departure) details -
Departure date and time for Nagpur
Departure from (name of the city)
Date and time of Arrival at Nagpur
Place of arrival at Nagpur
Mode of travel with details ( Flight name and no/ Train name and no./ By road
Airport/Rlwy station/ NADT by road
Departure from Nagpur – Date and time
Place of departure
Mode of travel with details ( Flight name and no/ Train name and no./ By road
Departure to ( Name of the place going to)
Remarks
Airport/Rlwy station/ NADT by road
4. Whether pickup and drop facility required - (Yes / No )
5. Whether stay facility required at NADT campus – ( Yes / No )
6. Remarks ( if any) -
Place-
Date - Signature
TECHNIQUES OF FINANCIAL INVESTIGATION, FORENSIC ACCOUNTING, BA-
SIC DATA BASE MANAGEMENT, DATA ANALYSIS AND ANALYTICS
WORKSHOP
The officers of the Income-tax department are regularly exposed to the
rapid changes in the world of Information and communications technol-
ogy. In last decade the computers and digital devices are not only being
used as a medium for cheap and fast communication but also for high vol-
ume data storage and its analysis. Huge amount of data is generated/ gath-
ered while discharging the functions of Assessment, Investigation and
other functions. Such data is generally business data, accounting data or
any other information and exists mostly in a digital environment. Our offi-
cers face challenges of volume, complexity, manipulations, randomness,
time constraints, advancement in digital technology, challenges of compe-
tent support while carrying out investigations/analysis. Data analysis is the
process of finding the right data to answer the questions, understanding the
processes underlying the information, discovering the important patterns
in the data, and then communicating the findings to have the impact. Data
analytics helps in finding out patterns, deviations etc which may indicate
the direction where investigations need to be conducted.
It is pertinent to know the basic concept of layer of data base man-
agement system in any business. Data when is subjected to scientifically
proven data analysis, examination and analytical techniques, lead to various
insights and makes us capable to draw various inferences, which in turn
result in unearthing of cases of detection of financial frauds and tax eva-
sion. Investigative mind set and skills are among the essential attributes
that an officer of Indian revenue service is expected to possess while dis-
charging his/her duties as tax investigators and tax administrators. It is the
need of the hour that the officers who are at the cutting edge level of the
department are exposed to the latest techniques of financial accounting in-
vestigation in digital environment, forensic accounting, data base manage-
ment, data analysis and analytics so that they are able to handle such chal-
lenges. With this aim, NADT is going to organize a 5 days’ workshop on
techniques of financial investigation, forensic accounting, basic data base
management, data analysis and analytics for the officers of the rank of AC/
DCIT .
A Centre of Digital forensics and ICT has
been created in NADT which has created a dedi-
cated resource cum training centre called as—
Financial investigation and data analysis re-
source cum training centre. This centre has started
conducted training on latest techniques that are in
vogue in the areas of Financial accounting investiga-
tion in ERP like Tally and SAP,/ Oracle, application
of Excel in data analysis , Data base management
and Use of software in forensic accounting and ana-
lytics. It is the need of thehour that such training
with Hands on approach is given to our ACs and
DCs on a regular basis so that their investigative
skills are sharpened.
The officers attending this workshop shall be
given hands on exposure after demonstrating various soft-
wares, tools and techniques by the experts. Some warm
up exercise and tutorials shall be mailed in advance to the
prospective participants. Exercises and sample cases shall
be dealt with for easier comprehension. Case studies shall
be discussed on the issues related to financial data analy-
sis. The trainees shall be exposed to the best practices
adopted by the officers in the field by discussing case
scenarios.
Since it is an intensive workshop, and with
around 8 hours of training daily therefore it is re-
quested that only those officers who are interested
may participate and they should have prior knowl-
edge of basic concepts of accounts and should be
familiar with basics of MS Excel. Once approved by
the competent authorities, the participants may con-
tact the workshop coordinator—Rajkumar Ghosh,
JD (ICT), NADT at raj.ghosh@nadt.gov.in by
sending their nomination along with their emails and
mobile nos. We shall be sending some reading mate-
rial by mail before the start of the programme at
NADT.
The tour programme and related queries -
Surjit Saha, AD (ICT), NADT, Chhindwara
Road, Nagpur at Contact no – 7588630056.
Email – surjitsaha@gmail.com , Bernard Ekka,
ITI – 07588630184, mail - bernardji-
tekka@gmail.com.
For Pickup and drop vehicle facilities – Anil
Bhoyar (ITO) – 07588630202
OBJECTIVES
PEDAGOGY
PARTICIPATION
30th Nov to 4th Dec 2015, NADT
The objectives of this workshop are to en-
able the trainees of the workshop to –
Learn various financial analysis techniques using
Tally solutions for the purpose of investigation of
accounts and financial statements and models of
accounting investigations.
Learn various techniques of Data analysis using MS
–Excel
Learn the techniques of basic data base management
system with understanding of MS Access and SQL
Learn various techniques of Data analytics for in-
vestiga-tion purposes using IDEA analytical tool
Learn the techniques of investigation in widely used
ERP - SAP and ORACLE FINANCIALS
Discuss some best practices
Financial analysis of accounts using Tally ERP – Intro-
ductory concepts
Extraction of information, Generating reports, Exporting
data to Excel
Detailed techniques of Financial Investigations : Analy-
sis and scrutiny of accounts
Use of Tally in Investigation
Exercises
Financial data analysis – Key concepts , Basics of excel
and formatting tools and chart
Understanding of useful Excel functions
Data Management, What if analysis – goal seek
Data protection , scenario manager, one input table, Data
Hiding
Pivot table and V look up
Exercises and Case discussion
Introduction to SAP
Business without ERP
Why Enterprise Architecture
Enterprise Structure – Integrating Business
Enterprise Architecture
Steps to Strategic Business
Evolution of SAP
SAP R/3 Architecture
• 3 Tier/Client/Server Architecture
• Overview of presentation & database servers
SAP R/3 conceptual areas
• R/3 Technology environment
• Platforms and databases supported by R/3
Client Server Benefit SAP R/3 modules
SAP Modules and different module functionalities
SAP Navigation Standard Reports Analysis
Z and Y Reports in SAP
Standard Tables and Data Extraction Exercise
Export and Import of Data
Exporting SAP Data/ Reports into Excel
SAP Audit Trail
Objectives of Audit Trail
Deductive fraud auditing –vendor fraud
Introduction to audit trail analysis
Role-based access control in SAP R/3
•udit trails in SAP R/3
Fraud detection methodology
Introduction to IDEA
Data Import – importing different data format files into IDEA
EXCEL
DELIMITED
REPORT and PDF
Overview of IDEA – Sample Tutorial
Isolating Items
Identifying Irregularities
Profiling and Categorization
Working with Multiple Files
Field Manipulation
Case Study – Fraud Analytics
Reconciling assesse accounts with Returns Filed
Missing Invoice Number - Omission
Duplicate Checks/Splitting against limits
Related Party Sale
Nil Taxes Levied
Inaccurate/Incorrect Taxes Levied
Advanced Analytics
Benford’s Law Practically Demonstrated
Relative Size Factor Scoring
Text Proximity Search
Statistical Sampling – ABC Analysis
Macros and Automation
Basic concept of data, databases and database
management
Basic understanding of MS Access and My
SQL
Investigation using MS access and My SQL
Introduction to Oracle financials
Unique features of oracle financials
Investigation in Oracle financials environment
Introduction to Data visualization
Unique features of Tableau
Application of tableau in financial investigation