Lectures: 54
Objective: To provide knowledge of auditing principles, procedures and techniques in accordance with current legal requirements and professional standards and to give an overview of the principles of Corporate Governance and Corporate Social Responsibility.
Auditing: Introduction, Meaning, Objectives, Basic Principles and Techniques; Classification of Audit, Audit Planning, Internal Control – Internal Check and Internal Audit; Audit Procedure – Vouching and verification of Assets & Liabilities.
Audit of Limited Companies: Company Auditor- Qualifications and disqualifications, Appointment, Rotation, Removal, Remuneration, Rights and Duties; Auditor’s Report- Contents and Types; Liabilities of Statutory Auditors under the Companies Act 2013.
Special Areas of Audit: Special features of Cost audit, Tax audit, and Management audit; Recent Trends in Auditing: Basic considerations of audit in EDP Environment; Computer aided audit techniques and tools; Auditing Standards; Relevant Case Studies/Problems.
Conceptual framework of Corporate Governance: Theories & Models, Broad Committees; Corporate Governance Reforms. Major Corporate Scandals in India and Abroad: Common Governance Problems Noticed in various Corporate Failures. Codes & Standards on Corporate Governance.
Morality and ethics, business values and ethics, approaches and practices of business ethics, corporate ethics, ethics program, codes of ethics, ethics committee; Ethical Behaviour: Concepts and advantages; Rating Agencies; Green Governance; Clause 49 and Listing Agreement.
Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate Social Responsibility; Relationship of CSR with Corporate Sustainability; CSR and Business Ethics, CSR and Corporate Governance; CSR provisions under the Companies Act 2013; CSR Committee; CSR Models, Codes, and Standards on CSR.
| Course Status : | Upcoming |
| Course Type : | Core |
| Language for course content : | English |
| Duration : | 16 weeks |
| Category : |
|
| Credit Points : | 5 |
| Level : | Undergraduate |
| Start Date : | 20 Jan 2025 |
| End Date : | 12 May 2025 |
| Enrollment Ends : | 28 Feb 2025 |
| Exam Date : | 18 May 2025 IST |
| NCrF Level : | 5.5 |
| Exam Shift : | I |
Note: This exam date is subject to change based on seat availability. You can check final exam date on your hall ticket.
| Module | Title |
| 1 | Introduction to Audit part-1 |
| 2 | Introduction to Audit part-2 |
| 3 | Objectives of Auditing |
| 4 | Types of Audit-PART-1 (Classification) |
| 5 | Types of Audit-PART-2 (Classification) |
| 6 | Internal Control – Internal Check 1 |
| 7 | Internal Control – Internal Check 2 |
| 8 | AUDIT PLANNING& PROCEDURE-1 |
| 9 | AUDIT PLANNING& PROCEDURE-2 AUDIT PROGRAMME |
| 10 | AUDIT PLANNING & PROCEDURE-3 AUDIT TECHNIQUES |
| 11 | Vouching 1 |
| 12 | Vouching 2 |
| 13 | Vouching 3 |
| 14 | Verification & Valuation -1 |
| 15 | Verification & Valuation -2 |
| 16 | Introduction to Company Auditor |
| 17 | Appointment & Removal |
| 18 | Remuneration, Rights and Duties |
| 19 | Auditor's Report |
| 20 | DIVISIBLE PROFIT AND PAYMENT OF DIVIDEND |
| 21 | Liabilities of an Auditor |
| 22 | Cost Audit, Tax and Management Audit |
| 23 | Recent Trends in Auditing |
| 24 | Computer Aided Audit |
| 25 | Auditing Standards-1 |
| 26 | Auditing Standards -2 |
| 27 | INTRODUCTION TO CORPORATE GOVERNANCE |
| 28 | History, Evolution and Roots of Corporate Governance |
| 29 | Principles / Models of Corporate Governance and Corporate Social Responsibility |
| 30 | Corporate Social Responsibility in Indian: Reforms, Initiatives & Good Governance |
| 31 | A REGULATORY BODIES AND ROLE OF BOARD IN CG |
| 32 | BOARD AND ITS ROLE IN CORPORATE GOVERNANCE |
| 33 | Independent Directors |
| 34 | Introduction to Board Committees & Audit Committee |
| 35 | Understanding Corporate Governance and other Board Committees |
| 36 | Corporate Scams and Frauds in India |
| 37 | Corporate Governance in Banks, Financial Institutions and Insurance Companies |
| 38 | CORPORATE GOVERNANCE IN INSURANCE COMPANIES AND PUBLIC SECTOR ENTERPRISES |
| 39 | Corporate governance in Public Enterprise and Conclusion of Corporate Governance |
| 40 | Corporate Governance and Shareholders |
| 41 | Concluding Corporate Governance & Rights of Shareholders |
| 42 | Business Ethics - Introduction |
| 43 | Theories of Ethics |
| 44 | Business Ethics in India, Principles and its role |
| 45 | Ethical Governance-Role of BoD, challenges and Code of Conduct & Ethics |
| 46 | Ethics Committee, Ombudsman and Integrity Pact |
| 47 | Whistleblower, ethics audit |
| 48 | Introduction to CSR |
| 49 | Disclosure & Implementation of CSR |
| 50 | CSR POLICY AND GLOBAL PERSPECTIVE |
| 51 | Sustainability & Implementation of CSR |
| 52 | CORPORATE GOVERNANCE & CSR |
| 53 | CSR - SUSTAINABILITY REPORTING & IMPACT ASSESSMENT OF CSR-1 |
| 54 | IMPACT ASSESSMENT OF CSR-2 |
Dr. Hemendra Shah is an academician who believes in creating a friendly and lively learning space. He's committed to helping students succeed and sharing new ideas. Throughout his career, Dr. Shah has focused on making learning fun and helping students grow.
With a career spanning over two decade including 6 years of experience in industry at various level, Dr. Shah commenced his professional journey as an assistant professor in 2007. His exceptional performance led him to clear the Gujarat Public Service Commission (GPSC) in Accountancy with first merit. Currently he is working as an associate professor at Department of Commerce and Management, SGGU since August 2023. Throughout his tenure, Dr. Shah has undertaken numerous academic and administrative responsibilities at various levels, demonstrating his versatility and leadership acumen.
Dr. Shah has made noteworthy academic contributions, including the development of a MOOC course for SWAYAM and the creation of DTH programs. Furthermore, his involvement as a Ph.D. Guide and publication of research papers and books underscore his commitment to knowledge dissemination and scholarly pursuits.
Dr, Shah thinks every student is unique. He understands that everyone learns differently and tries to teach in a way that suits each student. He believes good communication is key to learning. By explaining things clearly, involving students, and giving helpful feedback, he wants to create a classroom where everyone feels confident to learn and ask questions.
Dr. Hemendra Shah's multifaceted career reflects his unwavering dedication to academia, administration, and the advancement of higher education.
Qualification
M.Com., M.Phil., Ph.D., UGC-NET, CA (Int.), All India 50th Rank in the CA Foundation Examination
Experience (till April 2024)
Industry: 6 Years
Academic: 17 Years
Publications
No. of Books 5
Articles 17
ICT
MOOC course for SWAYAM on "Auditing and Corporate Governance"
23 DTH programs in the subject area of "Accounting and Management."
Academic Interest Area
Cost and Management Accounting
RESEARCH SCHOLAR:
01 (Ph.D.) Awarded
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