Reference Books for SAS CAG Exam 2021

by

In this post, we will discuss reference books that will be helpful during exam preparation.

PC 1: Language Skill (for all branches)

Reference books:

  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)

Reference books

  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)

PC 3 :Information Technology (Theory) (all branches)

Books Suggested:-

  1. IT Act, 2000.
  2. “Introduction to Computers” by Peter Norton
  3. Information Technology Audit Manual Volume- I .Section 1 -Introduction (Pages 6-8), Section 7-Controls (Pages 37 to 43), Section-8 (Audit of General Controls) (pages 44-71) and Section 9 (Audit of Application Controls) (pages 72-84).
  4. Checklist for Involvement of Audit in the System Development Phases of Information Technology Systems printed by the IT Audit Wing (iCISA)
  5. IT Audit Manual (Volume -III) Audit Programmed for Specific Applications – (Page 70 to 93).
  6. The respectiveWeb sites of the topics mentioned under section G.

PC4 :Information Technology (Practical) (all branches)

Reference Books :

  1. Microsoft Word 2013 Step by Step (Lambert & Cox)
  2. Microsoft Word 2013: Fast and Easy (Edward Jones)
  3. Word 2013 In Depth (Faith Wempen)
  4. Microsoft Excel 2013 Step by Step (Frye)
  5. Microsoft Excel 2013 AII-In-One for Dummies (Greg Harvey)
  6. Excel 2013 In Depth (Bill Jelen)
  7. Microsoft Access 2013 Step by Step (Lambert &Cox)
  8. Learning Microsoft Access 2013 Beginner Level 1: Build Databases with Microsoft Access (Richard Rost)
  9. Microsoft Power point 2013 Step by Step (Lambert. & Cox)
  10. Microsoft Power point 2013 AII-In-One for Dummies (Greg Harvey)

PC 5 :Constitution of India, Statutes and Service Regulations (Civil Accounts, Civil Audit, Local Audit, P&T Audit and Commercial Audit)

Suggested Readings:

  1. Central Civil Services (Joining Time) Rules,
  2. Central Civil Services (Pension) Rules,
  3. Defined Contribution Pension Scheme, (New Pension Scheme)
  4. Central Civil Services (Leave) Rules,
  5. Central Civil Services (Classification, Control and Appeal) Rules,
  6. Central Civil Services (Conduct) Rules
  7. Fundamental Rules,
  8. Travelling Allowances Rules as contained in the Supplementary Rules,
  9. General Provident Fund (Central Services) Rules,
  10. Central Civil Services (Medical Attendance) Rules,
  11. Central Civil Services (LTC) Rules
  12. Constitution of India Bare Act.
  13. Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971
  14. Regulations on Audit and Accounts -2007

PC8 :Financial Rules and Principles of Government Accounts (Civil Accounts, Civil Audit and Local Audit)

Reference Books

  1. Central Government Account (Receipts & Payments) Rules 1983
  2. General Financial Rules 2017
  3. Delegation of Financial Powers Rules (DFPR) 1978
  4. Government Accounting Rules 1990 published by Controller General of Accounts
  5. Comptroller & Auditor General Manual of Standing Orders (A&E) Vol. II
  6. List of Major and Minor Heads of Accounts of Union and States ( LMMH )
  7. Civil Accounts Manual, issued by Controller General of Accounts, Ministry of Finance, Department of Expenditure,

PC 14 : Financial Accounting with Elementary Costing (Civil Audit, Local Audit,Defence Audit, Railway Audit & P&T Audit)

Books Suggested:

  1. Introduction to Accounting by T.S. Grewal
  2. Principles and Practice of Accountancy by R.L Gupta and V.K. Gupta
  3. Financial Accounting by S.N Maheshwari
  4. Cost Accounting by Shukla, Grewal and Gupta
  5. Compendium of Accounting Standards of ICAI
  6. Essentials of Cost Accounting by V.K. Saxena and C.D. Vashist
  7. Indian Accounting Standards – an overview of the Institute of Charted Accountants of India and pronouncements on IND AS.

PC16 :Public Works Accounts (Civil Accounts, Civil Audit & Local Audit)

Books Suggested

Reference Books:

  1. Central Public Works Accounts Code ,First Edition 1993 (Revised)
  2. Comptroller & Auditor General Manual of Standing Orders (MSO) (A&E) Volume-I
  3. Central Public Works Department Works Manual2014.

PC22 :Government Audit (Civil Audit & Local Audit)

Reference Books:

  1. Comptroller & Auditor Generals Manual of Standing Orders (Audit)
  2. Auditing Standards issued by the C&AG of india
  3. Manual of Instructions for Audit of Autonomous Bodies of C&AG of India
  4. Performance Audit Guidelines issued by C&AG of India
  5. Compliance Audit Guidelines issued by C&AG of India
  6. Financial Attest Audit Manual of C&ÂG of India
  7. Financial Attest Auditing Guidelines for audit of State Government Accounts issued by C&AG of India
  8. Regulation on Audit & Accounts, 2007
  9. Audit Quality Management Framework Guidelines issued by C&AG
  10. Public Private Partnerships in Infrastructure Project Public Auditing Guidelines issued by C&AG of India
  11. Environment and Climate Change Auditing Guidelines issued by C&AG of India
  12. Internal Controls Evaluation Manual of C&AG of India
  13. Standing Order on Role of Audit in Relation to Cases of Fraud and Corruption issued by CAG.