saiindia.gov.in Syllabus Subordinate Accounts/Audit Service SAS Examinations : SAI India

Organisation : Supreme Audit Institution of India SAI
Recruitment Exam : Subordinate Accounts/Audit Service (SAS) Examinations
Document Type : Syllabus
Website : https://saiindia.gov.in/en/examination/examination-books

SAI Subordinate Accounts/Audit Service Exam Syllabus

PC 1: Language Skill (for all branches)
Duration 2 ½ hours,
Maximum Marks: 100.

A. Verbal and Reading Abilities Basics – 30 marks
ii. Verbal Reasoning
iii. Sentence Correction
iv. Idioms and phrases
v. Grammar Applications
vi. Antonyms
vii. Synonyms
viii. Vocabulary Skills
ix. Writing Styles
x. Arranging sentences in order
xi. Comprehension of passages: (Science passage, socio-economic passage, Business passage, Entertainment passage etc.)

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B. Drafting and Writing Abilities Basics – 70 marks
i. Précis of any topic 25 marks
ii. Drafting of an official letter, giving the facts, as directed in the question. 15 marks
iii. Draft Para to be drafted from material provided 30 marks
Section ‘A’ will contain multiple choice objective questions and Section ‘B’ the subjective questions to be answered in computer mode only.

PC 2 :Logical, Analytical and Quantitative Abilities (All branches)
Duration : 2 hours
Maximum Marks: 100
Section I : 70 Marks
(A) DATA INTERPRETATION
i. Data Tables
ii. Pie Charts
iii. 2 Dimensional Graphs
iv. Bar Charts
v. Venn Diagram
vi. Geometrical Diagram
vii. Pert Charts

(B) DATA SUFFICIENCY
(C) REASONING
i. Deduction
ii. Logical connectives.
iii. Selections
iv. Distribution
v. Circular arrangement

(D) QUANTITATIVE ABILITY
i. Probability and chance
ii. Simple Equation
iii. Ratio-Proportion-Variation
iv. Percentages
v. Profit & Loss
vi. Simple Interest and Compound Interest
vii. Weighted Averages

Section II : 30 marks
(E) Statistics & Statistical Sampling
i. Introduction to statistics.:Variable as attribute of an entity, Primary Data and Secondary Data, Descriptive and Numerical Data, Concept of Discrete and continuous data, Basic concepts of Data Analysis,Box plotting of Data
ii. Statistical concepts of classification of Data, Geographical Classification, Chronological classification, conditional classification, qualitative classification, quantitative classification.
iii. Class interval, Frequency Distribution and Histograms
iv. Arithmetic Mean and Geometric Mean, Median, Mode-Concepts and inter se comparison and their interpretation
v. Range, Variance, Standard Deviation, Quartile Deviation and Coefficient on Variance – Concepts & inter se comparison and their interpretation
vi. Concepts of Skewness& Kurtosis and their interpretation

vii. Sampling:
What is Statistical Sampling?
Statistical Sampling vs. Non- Statistical Sampling
Advantage of Statistical Sampling
Random Number Table & Sampling
Sampling Error vs. Non-Sampling Error
Simple Random Sampling (with and without replacement)Systematic Random
Sampling
Systematic Random
Sampling Stratified Random
Sampling Cluster Sampling
Probability Proportional to Size
Sampling Multi-Stage Sampling
Attribute & Variable Sampling
Step-by-step Sampling
Discovery Sampling
Monetary Unit Sampling
Audit Hypothesis Testing
Normalisation – meaning and
objective Estimation

(i) Sample size and estimation of Single Mean for un-stratified (Simple Random) Sampling
(ii) Sample size and estimation of Single Proportion for un-stratified (Simple Random) Sampling Scatter Diagram in Statistics and interpreting, Scatter Diagrams, correlation and regression.

PC-3: information Technology (Theory)
Software and hardware components:
1.1.1 Introduction to Computers and their components- Hardware, CPU, Memory devices etc
1.1.2 Operating System, its key functions
1.1.3 Basic network concepts- LAN/ WAN/ Internet, server infrastructure, endpoint devices.
1.1.4 Cloud computing – basic concepts (IAAS, PAAS, SAAS)
1.1.5 ERP Systems- basic concepts

l.2 Database Systems
1.2.l Data and database – basic concepts
1.2.2 Relational database (Integrity constraints- primary, foreign keys, Relationships)
1.2.3 Concept of Joins, views, data manipulation etc

1.3 Governance and Management of information Systems in India
1.3.1. IT Act 2000 (and subsequent amendments)
1.3.2. IT (reasonable security practices and procedures and sensitive personal data and information rules-2011 )
1.3.3. Guidelines for lndian government websites (GIGW)
1.3.4. National e-Governance Plan (NeGP) and associated MMPs (Mission Mode Projects)
1.3.5. Digital India Programme, e-Kranti mission

1.4. Protection of Information Assets
1.4.1 Basic criteria for information protection – Confidentiality, integrity and non- reputability, Availability of data
1.4.2 Privacy principles, principles of personally identifiable information (PII)
1.4.3 Physical access and environment control
1.4.4 Information system attack methods and OWASP Top l0 vulnerabilities

1.5 Information System Auditing Process
1.5.1. CAG’s Standing order on auditing in an IT environment (August 2020)
1.5.2. Type of controls (Control objective and measures, General and IS specific controls)
1.5.3. CAATs, continuous auditing techniques

1.6 Information systems acquisition, development and implementation
1.6.1 System Development Life Cycle (SDLC) phases

Reference Books for SAS Examinations

PC 1 – Language Skill (for all branches) :
1. Books which may contain questions, Standard of which is similar to the Indian Banking Services for Clerical Grade and Probationer Officers.
2. Karyalay Sahayika a book published by Kendriya Sachivalaya, Hindi Parishad, New Delhi.
3. Style Guide as prescribed by the Department.
4. Précis and Draft by Muthuswamy and Brinda
5. MSO Audit Section 7 Chapter 3 Preparation of Audit Report

PC 2 – Logical, Analytical and Quantitative Abilities (All branches) :
1. Books which may contain questions, Standard of which is similar to the Indian Banking Services for clerical grade and Probationer Officers.
2. Single compilation covering the whole syllabus –a single compilation will be prescribed as and when it is ready.
3. Fundamentals of Mathematical Statistics (Latest Edition) by Shri S.C.Gupta and V.K.Kapoor published by Sultan Chand & Sons (for advance study)
4. An Introduction to Statistical Methods (Latest Edition) published by S Chand Publishing (for elementary study)

Download Syllabus

Syllabus for SAS Examinations – http://www.syllabus.gen.in/uploads/pdf2024/3563-s.pdf