Page 72 - CA Inter MCQ Book

CA RAVI TAORI CA INTER AUDIT MCQs

GA.3 SM21
The C&AG Act gives which of the following power to the C&AG in connection with the performance

of his duties-
a) To inspect any office of accounts under the control of the Union or a State Government
including office responsible for the creation of the initial or subsidiary accounts.
b) To require that any accounts, books, papers and other documents which deal with or are
otherwise relevant to the transactions under audit, be sent to specified places.

c) To put such questions or make such observations as he may consider necessary to the person
in charge of the office and to call for such information as he may require for the preparation of
any account or report which is his duty to prepare.
d) All of the above

GA.4 SM21/M23M
After a Government expenditure has been incurred and the accounts are closed, the Appropriation
Accounts are prepared which are scrutinised by the

a) CAG
b) President
c) Public Accounts Committee
d) Parliament

GA.5 SM21/M23M
Public enterprises are required to maintain commercial accounts and are generally classified under
three categories. Which of the following is not a category relating to above:

a) departmental enterprises engaged in commercial and trading operations, which are subject to
the same laws, financial and other regulations as other government departments and agencies;

b) statutory bodies, corporations, created by specific statutes mostly financed by government in
the form of loans, grants, etc.; and
c) government companies set up under the Companies Act, 2013.
d) Charitable Trusts

GA.6 SM21
While conducting the audit of a local body , the auditor’s areas of audit do not include
a) Budgetary Procedure
b) Expenditure Control
c) Accounting System
d) Dispute Resolution

GA.7 N22M
The office of C&AG conducted audit in state of Gujarat to assess whether system for enforcement
of the provisions of the Air (Prevention and Control of Pollution) Act,1981 was efficient and
effective. It also evaluated whether various schemes and initiatives taken by state government for
abatement for a ir pollution were adequate. Besides, it also assessed adequacy of human resources
in State pollution control Board to regulate and monitor air pollution.
Which of the following terms best exemplifies such audit carried out by C&AG?

a) Propriety audit
b) Audit of sanctions
c) Audit against rules and orders
d) Performance audit

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