Publications

Committee Publications

The Committee has issued a number of publications for the benefit of members – Technical Guides, e-Learning Modules and others. This section provides pertinent details and a brief synopsis of the coverage of these publications to enable members to benefit from them. Please select relevant publication from the following sections to get further details ........

Information Systems Audit (ISA) PQC Prospectus

Prospectus for the Post Qualification Course (PQC) on Information Systems Audit (ISA) provides pertinent information to members wishing to pursue this course. This prospectus also contains “ISA Prospectus CD” which includes a softcopy of the Background Material for the course, to enable members to start their study of the course immediately after getting the prospectus, apart from useful resources and a soft copy of the prospectus ........

Technical Guides

The Committee has issued two useful Technical Guides for the benefit of members such that they can offer value added services of IS Audit in general and to Stock Brokers in particular. These Technical Guides also include a CD giving a soft copy of the guide and typical reports, which can be readily adopted for typical requirements........

Data Analysis for Auditors- Practical Case studies on using CAATs

The Committee has released this publication on “Data Analysis for Auditors - Practical Case Studies on using CAATs” to provide good illustrative use of Computer Assisted Audit Techniques for financial analysis and reporting, such that members can make better use of these tools for their professional requirements. The use of Computer Assisted Audit Techniques (CAATs) is steadily gaining greater popularity considering the large volumes and varieties of transactions now being processed through the computer and hence ready availability of data for analysis and reporting........

Technical Guide on IT Migration Audit

Managing IT successfully is a challenge not just from organizational change perspective, but also from the change that happens within IT itself. A wide array of IT resources such as software, hardware resources, IT facilities and so on are used by organizations. These need to be updated to keep in tune with emerging requirements and technological innovations to service increasing informational requirements. Also, new vulnerabilities and threats develop on existing IT infrastructure and hence the need for updates or enhancements is essential from a security point of view also.........

WHAT DO YOU WANT TO DO?

XBRL - A Primer

Introduction

Extensible Business Reporting Language (XBRL), formerly code-named FRML or Financial Reporting Markup Language, is an open specification that uses Extensible Markup Language (XML) based data tags to describe financial statements for public and private companies. XBRL is an XML application and benefits all members of the financial information supply chain. It does not establish new accounting standards but concentrates on enhancing the functionalities of the existing ones.

Any financial data is useful if it is meaningful and reliable. XBRL achieves this objective with the aid of technology and information systems. Hence, controlling systems forms one of the most important activities within an organization and more so for a financial institution.

This guide aims to provide the necessary introduction to the XBRL, concern areas, its use and the road ahead, which would be of immense use to the members in understanding, appreciating and developing competencies.

Contents

  • An Introduction to XBRL
  • XBRL : Regulatory Perspectives
  • XBRL and Financial Reporting
  • An Introduction to Taxonomies
  • Opportunities for Charted Accountants

This technical guide also contains a companion CD which contains e-book of this guide and reference material.

CD Price: Rs.120/-.

 
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