331. __ of the report is secured by ensuring that it does not contain contradictory findings or conclusions in similar contexts or the conclusions on the same segment in different sections or parts of the report are not incompatible.
A. Objectivity
B. Convincing ability
C. Consistency
D. Constructiveness

332. The report is __ if it manifests a remedial approach rather than a critical approach and includes appropriate recommendations.
A. Objective
B. Convincing
C. Consistent
D. Constructive

333. A report is __ if it does not focus on criticism alone but contains fair assessment or evaluation, which would mean that good performance should also be reported.
A. Objective
B. Balanced
C. Consistent
D. Convincing

334. All the performance Audits should ideally be completed within a period of __. The audit implementation cycle i.e from the date of entry conference to the finalisation of the audit report by the headquarters should be completed preferably within this period.
A. 6 months
B. 9 months
C. 10 months
D. 12 months

335. The follow up or evaluation of Performance audits can be performed by-
A. carrying out a desk review, which involves more detailed review of the implementation of the recommendations, including meeting, discussions and presentations, but does not necessarily comprise extensive field work
B. detailed follow-up review consisting of comprehensive field work in relation to the action taken by the entity on Audit’s recommendations with the objective of preparing a report to the legislature.
C. A & B
D. None of A & B

336. What is desk review?
A. detailed follow-up review consisting of comprehensive field work in relation to the action taken by the entity on Audit’s recommendations with the objective of preparing a report to the legislature.
B. more detailed review of the implementation of the recommendations, including meeting, discussions and presentations, but does not necessarily comprise extensive field work.
C. Only a sample of completed audit engagements should be selected for review by the group. Once the audits are selected, the quality review team may review the audit documentation and meet some of the staff members who worked on those engagements.
D. performed by an independent team which may be internal or external to the Department to evaluate whether an organization’s internal quality control system is suitably designed and operating effectively to provide the entity with reasonable assurance that established policies, procedures and applicable government auditing standards were being followed.

337. This kind of audit is conducted generally between two annual audit ______.
A. internal audit.
B. interim audit.
C. final audit.
D. continuous audit.

338. Management audit otherwise called as _______.
A. final audit.
B. efficiency audit.
C. cost audit.
D. cash audit.

339. Before the work of audit is commenced, the auditor plans out the whole of audit work is called _________.
A. Audit plan.
B. Audit note.
C. Audit programme.
D. Audit programme.

340. A number of checks and controls exercised in a business to ensure its efficient working is known as________.
A. Internal check.
B. Internal control.
C. Internal audit.
D. Interim check.

NOTE
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