Committee Publications

The Committee has issued a number of publications for the benefit of members – Technical Guides, e-Learning Modules and others. This section provides pertinent details and a brief synopsis of the coverage of these publications to enable members to benefit from them. Please select relevant publication from the following sections to get further details ........

Information Systems Audit (ISA) PQC Prospectus

Prospectus for the Post Qualification Course (PQC) on Information Systems Audit (ISA) provides pertinent information to members wishing to pursue this course. This prospectus also contains “ISA Prospectus CD” which includes a softcopy of the Background Material for the course, to enable members to start their study of the course immediately after getting the prospectus, apart from useful resources and a soft copy of the prospectus ........

Technical Guides

The Committee has issued two useful Technical Guides for the benefit of members such that they can offer value added services of IS Audit in general and to Stock Brokers in particular. These Technical Guides also include a CD giving a soft copy of the guide and typical reports, which can be readily adopted for typical requirements........

Data Analysis for Auditors- Practical Case studies on using CAATs

The Committee has released this publication on “Data Analysis for Auditors - Practical Case Studies on using CAATs” to provide good illustrative use of Computer Assisted Audit Techniques for financial analysis and reporting, such that members can make better use of these tools for their professional requirements. The use of Computer Assisted Audit Techniques (CAATs) is steadily gaining greater popularity considering the large volumes and varieties of transactions now being processed through the computer and hence ready availability of data for analysis and reporting........

Technical Guide on IT Migration Audit

Managing IT successfully is a challenge not just from organizational change perspective, but also from the change that happens within IT itself. A wide array of IT resources such as software, hardware resources, IT facilities and so on are used by organizations. These need to be updated to keep in tune with emerging requirements and technological innovations to service increasing informational requirements. Also, new vulnerabilities and threats develop on existing IT infrastructure and hence the need for updates or enhancements is essential from a security point of view also.........


XBRL - Preparers Guide


This guide explains the basic concepts of eXtensible Business Reporting Language (XBRL) and main principles involved in creating financial statements in XBRL format, in India. It will help Companies, finance professionals and others preparing financial statements in XBRL format. It covers a range of issues related to the entry of data and XBRL Instance creation and validation.

The main objective of this guide is to provide necessary guidance for creation of XBRL Instance in compliance with business rules and other regulatory requirements.

The guide will be updated as required in the light of feedback, experience with XBRL, the updating of taxonomies and other changes. This version reflects the content of final C & I taxonomy dated 31-03-2012.

Feedback on the guide is welcome. Comments and questions on the Indian GAAP taxonomy and use of XBRL are also welcome. All feedback should be directed


  • Introduction
  • XBRL concepts
  • XBRL mandate
  • Indian GAAP Taxonomy
  • XBRL Instance creation
  • Validation of Instance Document
  • Learning from last year.s XBRL filing
  • Scope and Level of Tagging
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