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Auditing in Public Sector

Total questions: 12

Worksheet time: 7mins

Name
Class
Date
1.

Which party will do the review and provide suggestions on the statements and report?

a)

Internal Audit Unit

b)

External Auditor

c)

Parliamentary Committee

d)

Auditor General

2.

The functions of National Audit Department:


I. To fill the needs and expectation of stakeholders and auditees

II. To carry out audit report in an independent manner

III. To manage audit activities efficiently and effectively

IV. To be a model employer

a)

I and IV

b)

II

c)

I and III

d)

All of the above

3.

On a state level, where does the audit report should be submitted?

a)

State Ruler

b)

Legislative Assembly

c)

Parliament

d)

National Audit Department

4.

“Neither the Auditor General nor any other person shall divulge or communicate except in the course of duty to another person performing duties under this act”.


This statement refers to which of the following section

a)

Section 7

b)

Section 9

c)

Section 8

d)

Section 10

5.

How many parties are involved in the Government Audit Framework?

a)

2

b)

9

c)

6

d)

3

6.

The Auditor General should ascertain and ensure whether all money has been applied accordingly and related activities have been managed in an efficient manner with due regards for economy and avoidance of waste and extravagance.

a)

True

b)

False

7.

What is the main objective of Public Account Committee (PAC)?

a)

To maintain the secrecy of the information obtained

b)

To ensure that there is a proper accountability of fund by public officials

c)

To carry out audit report in an independent manner

d)

To manage audit report efficiently

8.

How many sections are there in the Audit Act 1957?

a)

8

b)

10

c)

11

d)

9

9.

Who appoints the Public Account Committee?

a)

YDPA with the advice of the Prime Minister

b)

Auditor General

c)

House of Parliament

d)

Accountant General

10.

Which are the purposes of auditing in a public sector?


I. To determine any embezzlement from the estimation being planned.

II. To store and analyze financial information and oversee monetary transactions.

III. To declare any wrongdoings in relation to the principles, orders and rules and regulations.

IV. To assist the management in performing its functions effectively.

a)

I and II

b)

II and III

c)

I and III

d)

II and IV

11.

What is the role and responsibility of the Public Account Committee (PAC)?

a)

To study the reliability of internal control

b)

To audit and certify the public account

c)

To call up any person for explanation and information of audit work

d)

To look after the account of Federation and the appropriation of the sum granted by the Parliament

12.

There are three types of audit in public sector which are financial, compliance and

a)

qualified opinion

b)

internal

c)

performance

d)

external