571. Under CARO, 2003, the auditor’s report should include report about maintenance of proper recording relating to____
A. Fixed assets and cost
B. Fixed assets, cost and investments
C. Fixed assets , cost investments and inventories
D. Fixed assets, cost and inventory

572. Under CARO, 2003 the auditor is required to report on __
A. arrears of cumulative preference dividends
B. Preferential allotment of shares to related party
C. disposal of fixed assets and its effect on going concern.
D. unsecured loans granted to related party.

573. As per C & AG Act, 1971 the tenure of the Comptroller and Auditor General is …….Years
A. Four
B. five
C. six
D. seven

574. Audit of transaction does not include –
A. Propriety audit
B. efficiency –cum performance audit
C. audit of receipts
D. audit of expenditure

575. The income Tax Department has sent Mr. X double refund of advance tax. The Government Auditor detected this while conducting
A. audit of expenditure
B. performance audit
C. audit of stores and stock
D. audit of receipts

576. Audit of debt, deposits and remittances does not cover
A. audit of borrowings
B. audit of amortization of debt
C. audit of sanctions
D. remittance audit

577. A state Government spent rupees fifty lakhs on renovation of Raj Bhavan’ for its Governor. In the C & AG’s opinion, this expenditure was more than what occasion demanded? It is an exampled of –
A. Propriety audit
B. Performance audit
C. Audit against provision of funds
D. None of the above

578. The C & AG, some years ago, gave adverse comments on expenditure incurred on buying coffins for soldiers killed in a war. In his opinion, the coffins cases imported could have been replace with less expensive, domestically produced ones. This is an aspect of –
A. Audit of sanctions
B. Audit of stores and stocks
C. Propriety audit
D. Both (b) and (c)

579. To avoid invalid data input, a bank added an extra number at the end of each account number and subjected the new number to an algorithm. This techniques is known as
A. Dual read
B. Test for reasonableness
C. Check digit
D. Occurrence correction

580. When computer programme or files can be accessed from terminals, access can be limited to authorized individuals by__
A. appointing a librarian
B. controlling passwords
C. appointing EDP auditor
D. Both (a) and (b)