CA Jignesh Gala
(Practicing CA)
(217 Points)
Replied 25 April 2014
The syllabi of Paper 6: Information Systems Control and Audit and Paper 8: Indirect
Tax Laws of Final Course have been revised in terms of the decision of the Council
taken at its 324th meeting held in March, 2013.
The detailed announcement in this regard has been hosted at the Institute’s website at
https://220.227.161.86/30545bos20300.pdf.
It may be noted that the examinations of the aforesaid papers in accordance with the
revised syllabi will be held from November, 2014 onwards in respect of all the
candidates.
The syllabus of Paper 6: Information Systems Control and Audit has been revised with
a view to rationalize the same in the light of recent technological developments by
making necessary additions/deletions and modifications therein.
Highlights of the significant changes made in the syllabus
A. Paper 6: Information Systems Control and Audit
(i) Following new major topics have been added in the syllabus:
(a) Concepts of Governance and Management of Information Systems highlighting
GRC and its related concepts, Role of IT, Business Impact of IS Risks, Role
of Information Assurance, COBIT etc.; and
(b) Emerging Technologies highlighting Cloud Computing and its related
issues, Mobile Computing, Green IT, Web 2.0 and Social Media etc.
(ii) In addition, the topic on IT Regulatory Issues has been added highlighting not
only the relevant sections of IT Act 2000, which is covered in the current syllabus,
but also other related regulatory issues e.g. need for system audit as per Clause
49 of SEBI listing requirements and audit requirements as per RBI, IRDA.
The Study Materials prepared in accordance with the revised syllabi will be hosted on
the Institute’s website in the first week of September, 2013. The same will also be made
available at the sale counters of the regions and branches in due course of time
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