This exam is held for recruiting candidates to the post of Section Officer in Railway Audit Branch. Comptroller and Audit General of India (CAG) conduct this exam in the month of November.

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

This exam will be conducted in two parts. Subjects for two parts with their marks and duration are given below

Part 1

Accounts/ Audit Procedures (Theory)

• Service Regulations including related – 100 marks with duration of 3 hours

Accounts/ Audit Procedures (Practical)

• Financial Rules, Principles of – 100 marks with duration of 3 hours

Govt. Accounts/Audit and Works Expenditure (Theory)

• Financial Rules, Principles of – 100 marks with duration of 3 hours

Govt. Accounts/Audit and Works Expenditure (Practical)

• Constitution of India – 100 marks with duration of 2 hours

Part 2

• Précis and Drafting – 100 marks with duration of 2 ½ hours
• Open Line Revenue (Theory) – 100 marks with duration of 3 hours
• Open Line Revenue (Practical) – 100 marks with duration of 3 hours
• Financial Accounting with – 100 marks with duration of 3 hours

Elementary costing

• Government Auditing including– 100 marks with duration of 3 hours

Workshop and Stores Audit (Theory)

• Government Auditing including – 100 marks with duration of 3 hours

Workshop and Stores Audit (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 Railway Audit Branch

Service Regulations including related Accounts/Audit Procedures-Theory and Practical

• Indian Railway Establishment Code Vol I& II
• Indian Railway Establishment Manual
• Manual for Railway Pension Rules
• CCS Pension Rules
• CCS Commutation of Pension Rules
• Hours of Employment Regulation Act
• Workmen’s Compensation Act
• Payment of Wages Act
• Minimum Wages Act
• Factories Act
• IR Code for the Accounts Department Part I
• Indian Railway Financial Code Vol I  &II
• Indian Railway Administration and Finance - An introduction
• Railway Audit Manual
• C&AG’s Manual of Standing Orders (Audit)
• FR &SR
• CCS CCA Rules
• CCS Conduct Rules
• House Building Advance Rules

Financial Rules, Principles of Govt. Accounts/Audit and Works Expenditure-Theory and Practical

• Indian Railway Administration and Finance
• Indian Railway Finance Code Vol. I & II
• Indian Railway Code for the Engineering Department
• Indian Railway Way and Works manual
• Indian Railway Code for the Accounts Department Part I
• C&AG’s Manual of Standing Orders (Audit)
• C&AG’s Manual of Standing Orders (A&E) Vol.II
• Railway Audit Manual
• Brochure on C&AG’s DPC Act, 1971
• Performance Auditing Guidelines

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

Open Line Revenue-Theory and Practical

• Indian Railway Code for traffic Department
• Indian Railway Commercial Manuals Vol I & II
• Indian Railway Finance Code Vol.II
• C&AG’s MSO Audit
• Railway Audit Manual
• RCA Tariffs - Coaching, Goods, Military, Red Tariff
• IRCA Conference Rules
• Manual of Statistical Instructions Vol.I & II published by Railway Board in 1983
• Handbook on Traffic Costing
• Summary of the end results of Coaching and Goods Services
• Annual Statistical Statements - Railway Board’s publication
• Instructions issued by Railway Board in 1994 for standard method to calculate profitability of a passenger train

Financial Accounting with Elementary Costing

• Financial Accounting
• Accounting Process
• Depreciation
• Provisions
• Reserves
• Bills of Exchange
• Promissory Notes and Cheques
• Financial statements
• Accounts of Joint stock companies
• Accounting Standards of ICAI
• International Public Sector Accounting Standards of IFAC
• Uniform Format of Accounts for Central Autonomous
• Cost Accounting

Government Audit

• Brochure on Comptroller & Auditor General’s (Duties, Powers and Conditions of Service) Act
• CAG’s Manual of Standing Orders (Audit)
• Auditing Standards issued by C & AG.
• Manual of Autonomous Bodies
• Performance Audit Guidelines
• Auditing and Assurance Standards of ICAI
• INTOSAI Guidelines on Internal Control
• ASSOSAI Guidelines for dealing with Fraud and Corruption

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

Candidates are eligible to apply for this test if they possess degree approved by any recognized University.

How to Apply?

Candidates should visit the website www.cag.gov.in and submit the applications online.

How to fill the Form?

Prefer capital letters while entering information into the form. Enter name as specified in the Degree certificate into the form. Before submitting, confirm all the fields specified in the form are filled.

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 Railway 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 Railway 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 Railway 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 Railway Audit 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

First of all understand the syllabus to obtain a better view of the exam. Collect the study materials and divide the topic into small sections. Study those sections by specifying time for each of them. Use old question paper for studying and take frequent breaks from studying.

How and Where To Get the Results?

To check the results, candidate can visit the site www.cag.gov.in

Score Validity

Score obtained from this test will be considered valid until the completion of recruitment process.