Certified Accounting and Audit Professional (CAAP)

Accounting — Module A — Fundamentals of Accounting8 chapters

1. Accounting An Introduction
2. Accounting Process Manual Computerised
3. Definitions
4. Use of Journal, Types and Importance of Voucher in Computerised Accounting of Banking Transactions
5. Bank Reconciliation Statement
6. Depreciation Accounting
7. Capital and Revenue Expenditure
8. Banking Operations

Accounting — Module B — Financial Statements of Banks & Taxation15 chapters

9. An Introduction to Financial Statements of Bank
10. Advances
11. Asset Classification Income Recognition and Provisioning
12. Cash Balances with RBI and Other Banks Money at Call and Short Notice
13. Fixed Assets and Other Assets
14. Borrowings and Deposits
15. Capital Reserves and Surplus
16. Other Liabilities and Provisions
17. Contingent Liabilities and Bills for Collection
18. Investments
19. Profit and Loss Account
20. Disclosure Requirements in Financial Statements
21. Consolidation of Financial Statements
22. Consolidation of Branch Accounts
23. Inter Office Transactions

Accounting — Module C — Preparation of Financial Statements of Banks & Taxation8 chapters

24. Preparation of Final Accounts of Banks
25. Preparation of Cash Flow and Funds Flow Statements
26. Management Information System (MIS) and Financial Reporting
27. Accounting in Computerized Environment
28. Introduction to Direct Tax and Indirect Tax
29. Preparing and Filing of Returns under Direct and Indirect Tax
30. Tax Provisions Relating to Income Tax and GST
31. Deferred Tax and Tax Planning

Accounting — Module D — Accounting Standards (IND-AS)7 chapters

32. Scope, Statutory Provisions and Compliances
33. Applicability of Ind AS to Banks, FIs & Corporates
34. Scope of Consolidated Financial Statements (CFS)
35. Consolidation Procedures and Accounting for Investment in Subsidiaries
36. Standalone Financial Statements
37. Jointly Controlled Entities and Associates in Separate Financial Statements
38. Disclosures, Technical Issues and Challenges

Auditing — Module A — Introduction and Types of Audit5 chapters

39. Introduction to Auditing and Types of Audits
40. Bank Audit and Various Types of Audits in Banks
41. Risk-Based Supervision
42. Internal Audit - Role in Overall Governance
43. Risk-Based Internal Audit in Banks

Auditing — Module B — Risk-Based Internal Audit, Risk Management and Data Analytics3 chapters

44. Risk-Based Internal Audit Procedures
45. Risk Management
46. Data Analytics and Continuous Controls Monitoring

Auditing — Module C — Audit in Computerized Information System Environment2 chapters

47. Audit in Computerized Information System (CIS) Environment - An Introduction
48. Audit in Computerized Environment

Auditing — Module D — Bank Audit and Special Audit Areas15 chapters

49. Audit Aspects of Advances
50. Audit Aspects of Bank's Financial Statements - Assets Side (Other than Advances)
51. Audit Aspects of Capital, Reserves & Surplus and Borrowings & Deposits
52. Audit Aspects of Other Liabilities & Provisions and Contingent Liabilities
53. Audit Aspects of Treasury Operations - Forex & Derivative Transactions
54. Audit Aspects of Profit and Loss Account
55. Disclosure Requirements in Financial Statements
56. Audit Aspects of Consolidation of Branch Accounts
57. Audit Aspects of Consolidation of Financial Statements
58. Audit Aspects of Inter-Office Transactions
59. Long Form Audit Report of Bank Branches
60. Long Form Audit Report of Head Office-Central Office
61. Basel III Regulations and Disclosures
62. Database Security Audit
63. Remote Auditing