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