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CA Intermediate
Paper : 7A EIS
Marks
Chapters Chapters Name Analysis Priority
Allocation
Chapter - 1 Automated Business Processes
BPA, ERM, Internal Control, Flow Chart, IT Act & Co. Act 6 to 12 On Continuous Basis High
Risk & Its Management, ITGC, Risk & Control for Specific Business Process, 4 to 6 Alternatively Medium

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BPM, Category of Business Process, Application Control, DFD. 2 Rarely Low

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Chapter - 2 Financial and Accounting Systems

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Front-end & Back-end, Installed & Cloud Application, ERP (Benefits, Risk
6 to 10 On Continuous Basis High

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and control, RBAC, Modules), Data Analytics.

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Concepts in Computerized Accounting System, Business Process, BI, XBRL, Pros & Cons
2 to 4 Alternatively Medium
of Accounting and Tax Compliance.

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Audit of ERP System, MIS, Regulatory Compliance. 2 Rarely Low

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Chapter - 3 Information Systems and its Components

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DBMS, Logical Access Controls, Managerial Controls, Application Controls,

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Auditing Logical Access Controls, INFORMATION SYSTEMS’ AUDITING, 6 to 14 On Continuous Basis High

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Hardware, Software,

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Objective of Controls, Auditing Physical Security Controls, Segregation of Duties

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2 to 4 Rarely Low
Networking, Environmental Controls,
Physical Access Controls, Audit Trail, Auditing Environmental Controls,
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Rarely Low
Organization Structure and Responsibilities.
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Chapter - 4 E-Commerce , M-Commerce and Emerging Technologies

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Components of E-Commerce, Work Flow Diagram for E-Commerce, Digital Payments,

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4 to 10 On Continuous Basis High

Virtualization, Grid Computing, Cloud Computing, Mobile Computing, IOT, BYOD
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Benefits of E-Business, Disadvantages of EBusiness, Architecture of Networked Systems, Risks

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4 to 6 Alternatively Medium
and Controls Related To E- Commerce, Commercial Laws Governing E-Commerce, Green Computing
Illustration of E-Commerce Transaction, E-Commerce Business Models, Difference between
D

2 Rarely Low
Traditional Commerce and E-Commerce, Trends in E-Commerce, Web 3.0, AI, ML
Chapter - 5 Core Banking Systems
CBS Risks, Security Policy and Controls, Money Laundering, Components & Architecture of CBS 6 to 10 On Continuous Basis High
core banking services, characteristics and software of CBS software, CBS IT Environment,
2 Alternatively Medium
Implementation of CBS, Cyber Crimes, Banking Regulation Acts
Core features of CBS, Internet Banking Process, Applicable Regulatory and
1 Rarely Low
Compliance Requirements
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