CC Issue No. 77-Jan 13

Consultants’ Corner Volume 7 | Number 77 | Jan 2013 | Page 1– 14

1st Prize winning drawing by

Trishul of 2013

Roopashree Page. 11

Page. 03

Information Security Management System (ISMS) - A closer Look Page. 06

NCR Consultants Limited www.ncrcl.com Associates with

Our Mission is to apply our professional capabilities with a holistic approach for the happiness of clients, through values and social commitment.

Inside Essentials of a good Public Works Management System This is a critical phase of the project both in terms of its importance as well as the inherent risks. This phase is also vulnerable to manipulations and corrupt practices. A good Works Management System ...….…

-read more...page 4

What’s up at NCRCL?

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Message from Dr. RSM

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Essentials of a good Public Works Management System

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Review Corner

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Information Security Management System (ISMS) - A closer Look

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Perfectionism can be an obstacle

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2012 Recaptured

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2012 A quick Recap

10 Snapshots & Events 12 Parichay 13 Quiz Corner 13 Birthday Corner see more..page 9

Perfectionism can be an obstacle Perfectionists always want to excel at what they do. Such people can be at the workplace either as your co-workers or managers...... read more..page 7

13 Ha Ha Ha !!!

Information Security Management System (ISMS) A closer Look An Information Security Management System (ISMS) is way to protect and manage information based on a systematic business risk approach, to establish, implement, operate, monitor, review, maintain, and improve information security. ... read more..page 6

Review Corner

Parichay

Book Review: Stop me if you can!!…...

N. C. Rajagopal and Company read more..page 5 see more..page 12

Consultants’ Corner

Message from Dr. RSM

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Trishul of 2013 Dr. R. S. Murali muralirs@ncrcl.com

Three technology issues are going to influence us directly or indirectly and surely during 2013. These are: Big Data, Cloud Computing, and Forensic Accounting.

Big Data A lot is being discussed about big data in the recent times. A few months ago HBR carried detailed articles and discussions on this. Now what is big data? As the term specifies it is really 'big' data. It is stated that as of 2012, every day 2.5 quintillion (2.5Ă—1018) bytes of data were created and this is really big data. How is this data to be stored, retrieved, processed, used and so on? This has now become a community issue. Big data usually includes data sets with sizes beyond the ability of commonly-used software tools to capture, curate, manage, and process the data within a tolerable elapsed time. Big data sizes are a constantly moving target, currently ranging from a few dozen terabytes to many petabytes of data in a single data set. This large and complex data need to be managed and used properly. In the case of organizations big and small, the data that is being created is much more they can handle. In 2013 we can expect many tools for handling the big data. What we generally feel as a meaningless data can become very useful depending upon how one looks at it and how visualises it!

Cloud Computing We are familiar with the term 'cloud' and generally understand that it has to do with the internet. But The term gets complicated when we add on 'computing' to it.

One aspect of cloud computing is that it adds capacity through the Internet using networked servers. This is one part. This part takes care of the complete or partial storage that an organization requires. Bigger the data lesser the cost. Of course, there are security issues but are getting addressed. The very fact that major companies are getting into the cloud means that the concept has come to stay. It may also be noted that organizations need to do data analysis to find out real core data that they would like to secure; other portion could well move into the cloud. I am confident the core portion will be very less.

With strong encryption algorithms the general business data is sure to move into the cloud soon. The other part is about providing software services for the users through the cloud. The users can when required download the required software and use them. Yes we need not buy any software like Office. This will be provided as Software as a Service (SaaS) model.

Depending on the usage, the users will be charged.

Small organizations this way will have access to some of the best software at nominal charges. This way cloud computing is bound to be part of our office and home.

Forensic Accounting Thanks to the scamsters across the world, forensic accounting is getting into the limelight. The word forensic means creating, preserving and providing valid evidence in the court of law. "Forensic Accounting", provides an accounting analysis that is suitable to the court which will form the basis for discussion, debate and ultimately dispute resolution. With technology playing a major role in conduct of business and electronic media being the storage media, the forensic accounting plays a major role in audit of the financial transactions that need to be presented before a court in a scientific manner. A surge in the demand for forensic accountants and auditors can be witnessed in the next few years.

Our role As professional consultants we need to gear ourselves in all these areas. While big data may not be our immediate stay, we may expect requirements in government to handle issues relating to big data. Cloud computing has already entered our premises. You have a Gmail account? You are in cloud. The issues relating to information security, protocols to handle controls in cloud environment, etc. will be issues that we may have to handle for our clients. Forensic accounting requires through knowledge of accounting, audit experience, understanding of controls, understanding of organisational process and documentation, good understanding of info security aspects, and above all, data analytical skills. Ability to use appropriate software tools will be an added strength.

Do we have the Trishul to handle?

If you realized how powerful your thoughts are, you would never think a negative thought.

-Peace Pilgrim

Consultants’ Corner

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Essentials of a good Public Works Management System Ashok Rao ashok@ncrcl.com

-Continue from previous issue Phase 2 – Procurement and Contract This is a critical phase of the project both in terms of its importance as well as the inherent risks. This phase is also vulnerable to manipulations and corrupt practices.

A good Works Management System can be very valuable by providing the following:

 Processing of mobilization/equipment advances to the contractor, if any;

 Monitoring of validity and renewal of guarantees furnished by the contractor;

 Monitoring of physical progress of work vis-à-vis BOQ;

 An unique identifier for

 Scheduling and tracking of various quality tests;

each work to prevent d u p l i c at i o n – t hi s becomes the unique identifier of the work across its complete lifecycle;

 Maintenance of inventory of materials;

 Definition of the key

 Milestone tracking vis-a-vis project plan;  Photographs at different stages of the work as physical evidence of completion;

 Tracking of all types of variations in quantities/ scope of work;

elements of the procurement process applicable to the particular work since the procurement guidelines are different for different funding agencies;

 Generation, processing and payment of running

 Checklists and FAQs

 Recoveries out of running bills towards defective/

for different types of procurement;

 Contractors‘/Consultants‘

registration

bills;

 Maintenance of seniority of bills received for processing and payment;

 Effecting all statutory deductions and their timely remittances; incomplete works;

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empanelment;

 E-procurement;  Contract templates for different types of work and different modes of procurement;

 Planning tool for preparation of work plan;  Preparation of Bill of Quantities (BOQ);  Policies and procedures for taking various insurance policies.

Phase 3 – Project Management, Project spending In this phase the work execution actually begins. Once started, the work is regularly monitored. Submission of bills by contractor and payment towards works done also happens in this phase. A good Works Management System must include the following:

 Monitoring of financial progress against targets;  Checklists for work certification and bill processing.

Phase 4 – Physical Closure and Financial Closure Physical closure relates to the completion of the work on the ground. Financial closure refers to the completion of all financial transactions with regard to that work. This includes settlement of final bills, refunds of deposits taken, if any and release of guarantees. The Works Management System should cover:  Pre-closure checklists for physical closure and financial closure;  Scheduling of acceptance tests, if any and recording the results;  Calculation of penalties if any for defective work, delays or for other reasons;

 Issuance of work orders within an acceptable timeframe after contract execution;

Every thought you produce, anything you say, any action you do, it bears your signature.

contd on next page

- Thich Nhat Hanh

Consultants’ Corner

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 Issuance of closure certificates;  Monitoring of items to be performed during the defect liability period;  Adjustment of any pending amounts in the final bill;  Refunds of conditions;

deposits

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 Physical as well as digital archiving of all documentation related to that work;  Blacklisting of contractors whose performance is not satisfactory.

In addition to the above, a good works management system must aid decision making by providing timely and relevant reports to the Management and staff of the executing agency. The management information system must provide for summary, detailed and analytical reports. A system of alerts must be available so that concerned persons are notified when adverse events occur.

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Conclusion While all the above can be implemented in a Works Management System which is manually run, computerization would go a long way in increasing the efficiency of the works management and also bring in a better control environment. A phased approach to computerization is recommended with the key activities getting computerized first and later extending the system into an online, real-time system.

NCRCL has implemented Computerized Works Management System in Bangalore City Corporation, Bangalore Development Authority (BDA) and Mysore Urban Development Authority (MUDA). The implementations were at different points of time and ranged from computer aided manual works management in Bangalore Corporation to a web based software driven Works Management System in BDA and MUDA. NCRCL has also undertaken a study in the areas of road maintenance works in Karnataka for the World Bank.

Whether the book is based on his experiences in sales or not could be a very difficult guess because it has too much of unbelievable and Book Review: Stop me if you far fetched instances in the book. can!!

The instance where he throws Author: Mayank Jain ―LOSER‖ into the backwaters Year of Publishing: 2010 from the house boat is unrealistic and a little silly too. But where the Karthik M V books scores hugely is in the way karthikmv@ncrcl.com t he aut hor sketches t he protagonist‘s character, Rohit Like many IIMians who have turned authors, Mayank Salaria. Rohit Salaria is brash, Jain too, from IIM-Calcutta, has turned aggressive and rudely author to describe a fictional story about a “The humour is the over confident, and he life of a fresher IIMian in the field of sales. high point of the book makes no bones in showing off that attitude. and I even add that it He thinks he is the one who can make any The book is very light on story. It has inf contribution to the organisation and he is the act no serious storyline to speak of. It looks is the only highlight of ONE to whom the entire sales team should book.

T h e look up to for all the problems. like a typical Bollywood masala movie with t h e all the attention given to the protagonist p r e s e n t a t i o n is and creating an artificial and unrealistic brilliantly funny and at Where does the book lose its charisma or setting. The story starts with the punch? The climax! It is a huge times the slapstick protagonist joining a FMCG company as a disappointment. It is very simple and highly sales trainee and how he starts off his makes you hooked to unbelievable. After reading the climax, one training assignment giving some divine the book.” feels that the author was in some pressure ideas to the sales team is very humorous. from the publishing house to finish the writThe humour is the high point of the book and I even add ing. The lack of good ending hurts the book badly and I that it is the only highlight of the book. The presentation was personally extremely disappointed with the finish. is brilliantly funny and at times the slapstick makes you But read the book for its light hearted approach and read hooked to the book. if you have nothing else to do. It is similar to a good Bollywood movie gone haywire towards the end!

Review Corner

A man is but the product of his thoughts. What he thinks, he becomes.

- Mahatma Gandhi

Consultants’ Corner

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Information Security Management System (ISMS) - A closer Look Praveena K R praveena@nrcl.com

ISMS Definition An Information Security Management System (ISMS) is way to protect and manage information based on a systematic business risk approach, to establish, implement, operate, monitor, review, maintain, and improve information security. It is an organizational approach to information security.

Key elements for ISMS Implementation ISMS implementation has to be customised to suit each organisation based on size, risk profile, management's risk appetite, industry, etc. The following are essential components in the process of implementing ISMS in any organisation. The details of each component will vary, however all these components have to be considered during ISMS implementation.

A. Management commitment - This is the most essential element, as the starting point for implementing an ISMS is to obtain management commitment and support. Ideally, the motivation and direction will come from senior management, but success will come more easily if, management understand the reasons for implementing an ISMS and fully support its design and operation. The following items dem onst rat e m anagem ent commitment:  An information security policy; 

Information security objectives and plans;

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Roles and responsibilities for information security;

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Announcement or communication to the organization about the importance of adhering to the information security policy; and

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Sufficient resources implement the ISMS.

to

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B. Implementation team organisation - This process requires significant time and effort. Hence it is essential that organisations commit to identifying and engaging key stakeholders, and assemble the correct project team. Team size and the appropriate project leader are specific to each organisation. The project team should be able to devote sufficient time to the implementation. A smaller group of closely involved individuals is usually more effective than a larger team of occasional part-timers.

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If consultants are engaged, it is important that they are supported by internal resources. Also eventual knowledge transfer to internal personnel should be ensured, else when consultants leave, knowledge can walk out. Overall responsibility for information security is often given to the IT Manager, but information security has a wider impact than just IT systems, including personnel, security, physical security and legal compliance.

C. Define the scope of ISMS - In this step, the organisation determines the extent of ISMS applicability it wants. This is done after considering the various overall policy documents discussed above such as Information security policy, objectives and plans, etc. In addition, the following will be required:  Lists of the areas, locations, assets, and technologies of the organization that will be controlled by the ISMS.  While reviewing these lists, the organisation has to consider questions similar to the following: 

What areas of the organization will be covered by the ISMS?

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What are the characteristics of those areas; its locations, assets, technologies to be included in the ISMS?

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Will it require its suppliers to abide by this ISMS?

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Are there dependencies on other organizations? Should they be considered?

It is important to keep the scope manageable. Only parts of the organization, such as a logical or physical grouping within the organization should be considered. Large organizations might need several Information Security Management Systems in order to maintain manageability. For example, they might have one ISMS for their Finance department and the networks used by that department and a separate ISMS for their Software Development department and systems. The end result of this exercise should be a documented scope for the ISMS. This may be a few statements or paragraphs. The documented scope often becomes one of the first sections of an organization‘s Security Manual. contd on next issue

A song is a bridge between what we know, what we can feel, and the big mystery.

- Kate Munger

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Perfectionism can be an obstacle Rekha Murali rekha@ncrcl.com (As published in ‗The Hindu—opportunities‘ dated December 11, 2012)

Perfectionists always want to excel at what they do.

Such people can be at the workplace either as your co-workers or managers.

A manager who is focussed on perfection would always expect only the best and would never be easily satisfied with the work of his team. Due to this attitude, team members may feel let down, lose self confidence and ultimately quit their job being unable to satisfy the requirements of the manager.

Self-check: Check to see if you display any of the characteristics of a person obsessed with perfection. If yes, it is time to take action. Study and analyse the areas that you need to change.

Focus: You may be wasting a lot of time focussing on aspects of the job, which do not require much time. Step back, analyse what needs your time and effort and focus only on that. This way your mistakes will be minimised and you will also find time for other priorities.

Prioritise: As a perfectionist, all your work seems to be of utmost importance and you want to complete it in the most perfect way. What happens if there is no time? You need to prioritise your work based on importance. You can get clarity in this regard by discussing with your boss the importance of each work.

The perfectionist co-worker/manager would work with the conviction that no one else can do the job as well as he/she can. Therefore, as a manager, it becomes extremely difficult to delegate work as he/she cannot accept anything imperfect.

A co-worker who thrives on perfectionism would constantly review his/her work checking for flaws leading to delays and overshooting deadlines. This would hamper the work of the entire team. Consider a typical example of an obsessed perfectionist working on a report. He puts in more time and effort than necessary for a perfect result. His general tendency would be rework on various ideas, and deliver an amazing piece of work. This way he misses deadlines. Then he allows little time for analysis and corrections. Next, the end product may deviate from the requirements of the client!

The worst part is, he will not accept negative feedback.

This results in valuable time, efforts and resources getting wasted. More importantly, relationships with clients are at stake.

As a professional, are you a person obsessed with perfection? Perfection is good as long as it motivates you to give your best. But if you become obsessed with it, it becomes self-destructive and damaging. This way you not only hamper your career but also that of your colleagues.

Here are a few tips to be adopted in seeking perfectionism!

Forgive: Accept the fact that no one is perfect and everyone makes mistakes. And that includes you. It is all right to make mistakes, as they are stepping stones to learning and success. Forgive yourself for committing the mistake but make sure you do not repeat it. Trust and love yourself and your capabilities.

Delegate: All the work cannot be done by you alone.

You need assistance - so learn to delegate tasks to meet deadlines. Sit with your team, discuss and distribute the work.

Be open: Have trust in others and be open to ideas and suggestions from others. This can come only from asking for others‘ feedback and opinion.

Have fun: Although a perfectionist has a passion for the job, he/she gradually becomes stressed because of the pressure from the need to be perfect always. This kills creativity of the person. So learn to relax, and enjoy the job. No one is perfect and no one can be perfect. Strive towards giving your best and forgiving yourself for your mistakes, as it is a part of your learning!

That is what the human race is all about – acceptance of the imperfect!

What we need is not the will to believe but the will to find out.

- Bertrand Russell

Consultants’ Corner

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Events

Jan

RSM was the resource person on the topic ‖Role of e-Governance in Higher Education‖ as part of the NAAC sponsored two-day national level Seminar on ―Total Quality management in Higher Education Institutions – Challenges and Perspectives‖ on 27th January 2012 conducted by Rathnavel Subramaniam College of Arts and Science, Sulur, Coimbatore.

Feb

R S Murali addressed students of IIM -Trichy on Management Consultancy on 27th February 2012.

Mar

Article by Ashok Rao and U. S Mohanty on 'XGRL: XBRL for reporting in Government' is published in The Chartered Accountant magazine March 2012 issue.

Apr

C S Suresh attended a seminar on Business Opportunities with ADB at Hyderabad on 24 th April 2012.

Jul

RSM and Ashok attended a special meeting of the Committee on Accounting Standards for Local Bodies of the ICAI where they interacted with Prof. (Dr.) Andreas Bergmann, Chair of the International Public Sector Accounting Standards Board of the IFAC.

Aug

Kishore attended a workshop on Enhancing Business Performance through Process Mapping, conducted by CII at Puducherry on August 28, 2012

Aug

Rekha Murali presented a paper on ―Emotions and Well-being‖ at a national seminar on ―well-being across life spans‖ organised by Ethiraj college for Women, Chennai on August 20, 2012.

Sep

R S Murali and Kishore conducted a workshop on ―Reading and understanding financial statements‖ for RVS Institute of Management Studies and Research.

Nov

Praveena, Karthik M V and Gopal attended a CII Conference on Project Management, ―Doing more with less‖.

Warm Welcome

Chennai Krithiga Priyadarshini Madangi Anand Sandya Manohar

Bangalore Gopal Agarwal Karthik M V Praveena K R Arun Shrikanth Maiya

Hall of Fame

Chennai

Bangalore

R Ramachandran

Purushotham B S

Pradeep R Kumar

Nandini B

K S Sathyanaranan

Sandya M H Shekar M Yalloji Rao

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A consultative workshop on TNUDP III - Preparation of Municipal Budget Manual and updation of Municipal Accounting Manual was successfully conducted at 'The Residency', Chennai on 25th January 2012. This was attended by 39 delegates. The delegates included ADMAs, RDMAs, representatives from LFAD Office, SFC, FA, Accountants, Managers and Assistant Programmers from selected municipalities across the state with two external experts. The workshop was interactive with valuable comments and recommendations from the participants to fine tune the two manuals.

Prof. Jordi Griera and Rekha Murali conducted a one-day workshop on ―Understanding ISO 26000: Guidelines to CSR‖ along with Asia Pacific Institute of Management at New Delhi on 28th January 2012.

Ravi Krishnan, Director made a short trip to Holland on behalf of SKM Egg Products for reconstitution of their European Company. The meeting was followed by a visit to Frankfurt, Germany.

Final IIT review meeting held on 29th February 2011 at Chennai.

Rekha Murali and Dr. R S Murali were invited as chief guests for the inaugural and valedictory functions respectively of ―Concurrence‖, an inter departmental academic meet at Swami Vivekananda College on 15th & 20th March 2012.

A sensitization programme at Karnataka State Cricket Association on 15th February 2012 on Business Process Reengineering and MIS.

"RSM And Kishore visited Malaysia for valuation of a palm oil plantation.

If we are to create peace in our world, we must begin with our children.

- Mahatma Gandhi

Consultants’ Corner

Babu Rajendra Prasad conducted a two day study circle on Balanced Score Card.

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Ashok Rao & Padmaja visited Mangalore for TP Project

Our Bangalore office moved into a more spacious location on Railway Parallel Road, Kumarpark West. The new office started functioning on 18th June 2012 with a small pooja.

C S Suresh was on an official trip to Dubai and Mauritius. He had fruitful meetings with our clients in Dubai. He was part of the two member team of i2i IFRS Consultants for discussion on IFRS training with clients in Mauritius. A press conference was covered by the five leading newspapers of the country.

Our colleagues Kishore and Bhavana participated in the CA day conducted by ICAI in which they performed a duet after a solo by Bhavana! Keep the flag flying Bhavana and Kishore!

Representatives of the State Audit Department of Andhra Pradesh visited NCRCL Bangalore on 8th August 2012. VRS and Ashok took them through the implementation of FBAS in BBMP.

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―Are social networking sites generally beneficial to our world‖ was the topic of a heated debate at our Chennai office, organised by Pradeep on 25th April, judged by C S Suresh with Kishore as the moderator. The result was however neutral.

Our Chennai office celebrated ―Ethnic Day‖ on Saturday, April 21, 2012. The team members came sportingly dressed in traditional attire to office.

The men wore Dhotis with Kurta/Shirt and the women presented a pretty picture in colourful sarees and the customary ―mallipoo‖ (jasmine flowers). The enthusiasm and gaiety was palpable through the day and the icing on the cake was the birthday celebrations of Lakshminarayanan.

The day was filled with both an element of fun and intense learning.

VRS and Ashok visited State Institute of Rural Development in Mysore on 14th August 2012.

Consultants’ Corner

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The 13th AGM of NCRCL was conducted at Hotel Savera , Chennai on 22nd Sep 2012

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Trip to Mahabalipuram Chennai on 22nd Sep 2012

NCRCL along with KIPA conducted a Training Needs A s se ssm e n t wo r k sh o p f or Taluk Panchayat officials on the project Strengthening of Financial Management of Taluk Panchayats in Karnataka on 17th October 2012 at Vikasa Soudha, Bangalore

Ayudha Pooja celebrations at NCRCL Bangalore and Chennai on 22nd October 2012

NCRCL Bangalore office celebrated New year with fun and frolic. Games on dropping Ball and Hitting the Target were organized as part of the celebration. Prizes were distributed to all the winners followed by cake cutting and snacks.

A highlight of the celebration was a Drawing Competition. People put on their drawing hats and came up with excellent Sketches. Some of the sketches will be published in CC in the coming months. The winning entry has been published on the cover of the issue.

Congratulation to the Winners Drawing Competition 1st Prize: Roopashree 2nd Prize: Mamtha

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Golf 1st Prize: Babajan Sudoku 1st Prize: Babajan

Basketing the Ball 2nd Prize: Yallappa

Shooting Suresh Meti

Parichay

Know our Associates!

N. C. Rajagopal and Company Chartered Accountants N.C.Rajagopal & Co., was started in the year 1925 by its founder late Shri. N. C. Rajagopal in the business centre of Karur, in Tamil Nadu. Chennai is the head quarters for the firm, with branches at Erode and Salem. With an excellent network of professionals, the firm operates in all parts of India. The articled clerks trained by the firm today are in prominent positions throughout the globe heading organizations in various industries from manufacturing to information technology.

The firm is headed by a Past President of the Institute of Chartered Accountants of India, Shri. N. C. Sundararajan supported by senior partners who have served positions in several committees of the Institute.

NCR Consultants Limited has the benefit of associating with this firm on issues relating to audit, taxation and statutory compliances. The two companies have joined hands and successfully completed many government and corporate projects requiring audit and consultancy skills.

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Quiz Corner

The advertisement for this computer first appeared on the reverse of a pizza box. which brand are we talking about?

Send in your answers to the editor at cc@ncrcl.com Participants with the correct entry will be awarded with a Recognition Certificate by NCRCL.

The right answers were given by Srinidhi Ravikrishnan

!!! Congratulations !!!

Answer To last month’s Knowledge Snippet question: 1. What is the name of the TATA group headquarters?

2. Which was the first Indian Bank to open an international branch?

3. By what name is the Phiroze Jeejebhoy Towers better known as?

4. Whose television appearance was as the brand ambassador for Havells?

5. What is the title of the study conducted by Ernst & Young on the rise of small towns in India including key urban towns?

Answer: 1) Bombay House, 2) Bank of India in London, 3) Bombay Stock Exchange, 4) Rajesh Khanna, 5) The DHONI effect

Birthday Corner!

Ha Ha Ha !!!

Ashok Rao - 11th Jan

Your feedback If you have any comment/suggestion for the editors, please write to us at cc@ncrcl.com! Your views and comments on articles featured here are also welcome!

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