There are various vacancies available for Section Officer Post in Defense Branch from time to time. Comptroller and Audit General of India (CAG) conduct this exam to recruit candidates to these vacancies.

Structure of Section Officer’s Grade Examination for Defense Audit Branch

Two sections will be included in the exam. Subjects for both sections with their marks and duration are given below

Section 1

• Audit Methodology and Codes – 100 marks with duration of 3 hours
• Government Accounts and – 100 marks with duration of 3 hours
• Regulation
• Financial Accounting with – 100 marks with duration of 3 hours
• Elementary Costing
• Constitution of India – 100 marks with duration of 2 hours

Section 2

• Précis and Drafting – 100 marks with duration of 2 ½ hours
• Audit of Army and Inter Services – 100 marks with duration of 3 hours
• Organizations
• Audit of Air Force/Navy and – 100 marks with duration of 3 hours
• Ordinance Factories
• Defense Works Auditing and – 100 marks with duration of 3 hours
• Accounting (Theory)
• Defense Works Auditing and – 100 marks with duration of 3 hours
• Accounting (Practical)
• Computer System (Theory) – 50 marks with duration of 1 hour
• Computer System (Practical) – 50 marks with duration of 2 hours
• Statistics and Statistical sampling – 100 marks with duration of 2 hours

Syllabus of Section Officer’s Grade Examination for Defense Audit Branch

Audit Methodology and Codes

• Auditing Standards (2002)   issued by C&AG
• CAG’s (DP&C) Act 1971
• INTOSAI guidelines on Internal Control
• ASSOSAI guidelines for Dealing with Fraud and Corruption
• Auditing and Assurance Standards of ICAI
• Manual of Audit Department, Defence Services, Vol I,II and III
• Performance Audit Guidelines (2004) issued by C&AG
• Central Government Account (Receipt & Payment) Rules, 1983
• Defense Audit Code
• Controller of Defense Accounts Office Manual
• Army Local Audit Manual
• Air Force Local Audit Manual
• Naval Local Audit Manual
• Financial Regulation
• Central Government Compilation of GFRs 2005
• Delegation of Financial Powers Rules (1978)
• Stores Accounting Instructions for the Army
• IAF Equipment Regulations (IAP-1501)
• Naval Store Keeping Manual (INBR-12)
• Indian Naval Victualling Directive
• Field Imprest Payment Instructions
• Field Cashiers Instructions

Government Accounts and Regulation

• Government Accounting Rule, 1990
• List of Major and Minor heads issued by Controller General of Accounts
• Civil Accounts Manual
• Manual of Audit Department, Defense Services
• Defense Account Code
• Classification Handbook Defense Services Receipt and Charges
• DAD OM Part-II and IV
• General Financial Rules, 2005
• Delegation of Financial Powers Rules
• Defense Audit Code
• Revenue Debts and Remittance
• CCS (Pension) Rules, 1972
• CCS (Leave) Rules, 1972
• CCS (Joining Time) Rules, 1979
• CCS (Conduct) Rules, 1964
• CCS (CCA) Rules, 1965
• Pay and Allowances Regulations for Officers of the Army
• Pay and Allowances Regulations for the JCOs, Ors and Non-Combatant (Enrolled) of the Army
• Pay and Allowances Regulations for the Navy
• Pay and Allowances Regulations for the IAF
• Pension Regulations for Army Officers
• Navy (Pension) Regulations, 1964
• Pension Regulations for IAF
• Leave Rules for the Services (Army)
• Leave Rules for the Services (Navy)
• Leave Rules for the Services (IAF)
• Travel Regulations
• Supplementary Rules
• Financial Regulations
• Army Act 1950
• Army Orders
• Defense Services Regulation

Constitution of India

• Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the Constitution of India together with relevant Schedules appended to it
• Comptroller and Auditor General’s Act1971

Précis and Draft

• Précis of a correspondence or of notes on an official subject which is relevant and interesting to Accounts/Audit Offices in the Department
• Drafting of an official letter or Office Memorandum

Audit of Army & Inter Services Organizations

• Regulations for Army Ordinance Services
• Regulations for EME
• Mechanical Vehicle Regulations for the Army
• Equipment Regulations for the Army
• DGOS Technical Instructions
• Army Base Workshop Procedures
• ASC Regulations
• Performance Audit Guidelines issued by CAG
• Manual of Audit Department, Defense Services pertaining to Army units and formations and Inter service Organizations
• Defense Procurement Procedure, (Capital procurements), 2005
• Defense Procurement Manual (Reserve Stores), 2005
• Auditing Standards
• MSO (Audit)
• DGQA Standing orders
• Stores Management Guidelines, 2004 and DRDO Purchase Management, 2006
• Material Management in DRDO & Management
• CSD Manual
• Military Farm Standing Orders and Live Stock Instructions

Audit of Air Force/Navy and Ordinance Factories

• Manual of Audit Department Defense Services pertaining to Air Force/ Navy
• CAG MSO Audit
• Performance Audit Guidelines issued by CAG
• Air Force Stores Accounting
• Naval Victual ling Directives
• Naval Local Audit Manual
• Air Force Local Audit Manual
• Defense Audit Code
• Auditing Standards
• Defense Accounts Department Office Manual
• Factory Accounting Rules
• DGOF Procedural Manual

Defense Works Auditing and Accounting and Regulations relating to Military Engineering Services-Theory and Practical

• Regulations for the Military Engineering Services
• Defense Works Procedure
• Unit Accountant’s Manual
• Defense Accounts Department Office Manual
• MES Local Audit Manual
• General Conditions of Contracts IAFW-2249
• Border Roads Regulations

Computer System-Theory

• Information concepts
• Elements of a Computer, Hardware-Software-Computer Capabilities and Limitations
• Computers and Communication
• Operating System (OS): Concepts, Basic Operations of Windows
• Principles of data security, preventive maintenance and trouble shooting

Computer System – Practical

• Introduction to Windows 98
• An overview of MS Office’97 covering MS-Excel 97, MS Power Point’ 97 and MS-Access’97 and MS-Word 97
• Operating skills in Word Processing Package (MS-Word 97)

Statistics and Statistical sampling

• Introduction to Statistical methods
• Summarization of data
• Measures of Central Tendency
• Measures of Dispersion
• Other statistical Measures
• Elementary Probability Theory
• Statistical Sampling
• Risk Analysis & Audit Sampling

Eligibility Criteria

Candidate should qualify Degree from any recognized University to apply for this test.

How to Apply?

Application should be submitted to the concerned authority through the website www.cag.gov.in.

How to fill the Form?

The information entered on the form should be in capital letters. Enter the applicant’s name as specified in the Degree certificate. Concerned authority will reject the form if it is not filled completely. So confirm the form is complete before sending.

Important Dates (Tentative)

[Please note that we only provide tentative dates based on previous years dates. For exact dates related information it is always best to check official websites only.]

Date of Examination: Last Week of November, 2012

List of Section Officer’s Grade Examination for Defense Audit Branch centers

• Bangalore
• Agartala
• Bhopal
• Ahmedabad
• Bhubaneswar
• Allahabad
• Gorakhpur
• Chandigarh
• Gwalior
• Chennai
• Guwahati
• Dehradun
• Hyderabad
• Gangtok
• Kolkata
• Imphal
• Kohima
• Jaipur
• Lucknow
• Jammu
• Mumbai
• Kochi
• New Delhi
• Madurai
• Pune
• Nagpur
• Rajkot
• Patna
• Shillong
• Ranchi
• Shimla
• Raipur
• Thrissur
• Srinagar
• Thiruvananthapuram

Contact Address for Section Officer’s Grade Examination for Defense Audit Branch

• Address : The Comptroller & Auditor General of India, Pocket-9, Deen Dayal Upadhyay Marg, New Delhi -110124.
• E-mail: [email protected]
• Website: www.cag.gov.in

Reference Books for Section Officer’s Grade Examination for Defense Audit Branch

• “O” Level, Module-1, Information Technology by V.K. Jain
• Easy Guide to Windows 95″ by Alan Simpson
• The ABCs of Word 97 by Guy Hart-Davis
• Fundamental of Statistics – Vol.I by Goon, Gupta and Das Gupta
• Sampling Techniques by W. G. Cochran
• Audit Sampling – an introduction by D. M. Guy
• Introduction to Accounting by T.S.Grewal
• Principles and Practice of Accountancy by R.L.Gupta and V.K.Gupta
• Financial Accounting by S.N.Maheshwari
• Cost Accounting by Shukla, Grewal and Gupta
• Compendium of Accounting Standards of ICAI
• IFAC hand book of International Public Sector Accounting Board

Coaching Centers for Section Officer’s Grade Examination for DefenseAudit Branch

• Alif Academy
• Centre for coaching & Career Planning
• Coaching and Guidance Centre, AMU
• Crescent career Guidance and Coaching Centre
• Crescent Educational Foundation
• Education and Career Guidance Center (ECGC)
• Noor Jahan Foundation
• The Satisfaction Academy
• The Guide
• Nalanda Centre

Study Plan

Collect study materials of the topics specified in the syllabus. Study the topics after dividing it into smaller sections. Specify a definite time to finish each of these sections. Make daily plan of studying and follow it correctly. Adopt the practice of revising notes and solving past question papers. Take adequate break between studying.

How and Where To Get the Results?

Candidate can check their results through the official website of CAG. The official website of CAG is www.cag.gov.in.

Score Validity

The scores of this exam will be valid till the end of the recruitment process.