PT -9

Defence Audit Code

25.01.2022

No. Question Option A Option B Option C Option D

1 Which of the following organizations is not MES Cantonment Board Both A & B None
subject to Audit by DGADS but subject to
audit by DAD?

2 Who conducts audit of sanctions issued by CGDA PCDA/CDA DGADS CGA

Government of India?

3 Which of the following is not a function of To see that rules are To prescribe rules and To verify the accounts All
audit? applied properly orders

4 Pay and allowances of Navy personnel are PCDA(Navy) Area Accounts Office NLAOs Naval Pay Office
paid by ____ (Navy)

5 DGADS is under the administrative control C&AG CGA CGDA MoD

of _____

6 When a defective rule comes to the notice Refer to CGDA See whether it stands Decide audit point as All the three
of a PCDA/CDA, he will _______ per rule as it stands

7 Which of the following does not fall under Rules and general Grants and Sanctions to None
the categories of sanctions and orders orders appropriations Expenditure
affecting financial transactions?J

8 Annual Audit Certificate (yearly) Report is 1st April 1st June 1st August 1st October
generally submitted to CGDA by
PCDA/CDA by ___, if otherwise changed by
CGDA?

9 The quantum of Audit can be increased PCDA/CDA CGDA LAO/RAO None

under the personal orders of ………..
10 DAD conducts Internal Audit on behalf RakshaMantri Defence Secretary FA DS Both B and C
of……..
11 Allorders which convey sanctions, either Army Instructions Air Force Instructions Govt. letter All the three
directly or indirectly, to such expenditure
should be issued in the form of ….
12 Sanction is effective from …..unless and The date of Issue The date of receipt in Both A and B As per the
otherwise specifically mentioned in the office discretion of
sanction. Competent
Authority
13 What is the full form of IRLA? Individual Runner Individual Running Identical Running None
Ledger Accounts Ledger Accounts Ledger Accounts
14 Audit conducted by DGADS is also known Internal Audit Statutory Audit Test Audit Both B and C
as ____

15 The UO numbers are centrally monitored Respective PIFA/IFA CGDA office. Respective Proforma MoD
by ……. office Controllers

16 FA DS functions in the dual capacity of Principal Accounting Chief Accounting Chief Accounting None
principal representative of the Ministry of Officer Officer Authority
Finance in the field of Defence expenditure
and as the ……for Defence Services.

17 Audit conducted by Defence Accounts Statutory Audit Test Audit Internal Audit Intra Audit
Department is known as….
18 Provisional Payments can be made only on LAO/RAO PCDA/CDA C&AG None
the personal orders of ……….
19 Primary function of Internal Audit is to Accuracy & Authority and Accuracy & Accountability &
verify the ……..of accounts. Compatibility Accountability Completeness Economy
20 In general, the validity of a fresh sanction One month 6 months 1 year 2 Years
is ……. unless renewed.
21 Pay accounts of Civilian Industrial Admin Pay Section Wages section Admin Section Technical Section
Personnel of Indian Navy are maintained
by the ……of the P.C.D.A. (Navy) in respect
of those under the administrative control
of the Admiral Superintendent, Naval
Dockyard, Bombay.

22 What is the full form of C&AG? Controller & Auditor Comptroller & Auditor Comptroller & Audit None
General of India General of India General of India
23 ……..prepares annually a Report on the CGDA PCDA/CDA DGADS C&AG
Appropriation Accounts of the Defence
Services.

24 Articles of different makes and patterns Different articles Similar articles Combined articles None of these
but serving the same purpose will be
treated as:
25 The Controllers should address Service C&AG CGDA MoD None of these
Head Quarters or Ministry of defence
direct on questions of interpretation of
rules, procedure, higher audit and financial
advice through :
26 PCDA/CDA may delegate his power to JCDA/IDAS officer Any IDAS officer Cannot be delegated Non of these
make provision payments to: functioning as Groups
Officer
27 Payments made in exceptional Emergency Payment Urgent Payment Provisional Payment None of these
circumstances in anticipation of sanctions
or allotment are known as:
28 Prior concurrence of ………… is required for PCDA/CDA CGDA LAO/RAO MoD
relaxing the quantum of Audit temporarily.
29 Who conducts of Audit of Cantonment DAD DGADS CGA All
Boards Accounts?
30 Who among the following conducts audit LAO/RAO CGDA PCDA/CDA None
of sanctions and orders issued by
Government of India
31 CDA can take up audit of any accounts CGDA FADS MoD Command HQrs
which do not fall within the sphere of his
duties with the consent of :
32 The post of FADS has been re-designated Secretary Defence Defence Secretary Secretary Defence Secretary Finance
as: (Finance) Expenditure (Defence)
33 Complete the statement: The expenditure The occasion desires The occasion demands The optional demands The optional
should not be prima facie more than … desires
34 Which of the following is not 3 Es of Audit? Economy Efficiency Estimate Effectiveness
35 Expenditure of public money which is not C&AG CGDA PCDA/CDA Govt. of India
authorised by regulations requires the
sanction of………..
36 Find the odd one out. Internal Audit-Test Sanction Audit- Major Audit-Minor Local Audit -
Audit Expenditure Audit Audit Central Audit
37 Which of the following by PCDA/CDA is not An advice to reduce An advice to reduce Both 'A' and 'B' None of these
an example of Financial Advice? expenditure with the expenditure without
introduction of a new compromising the
practice. quality and purpose.
38 The audit of ------- consists of seeing that Receipts Expenditure Sanctions All of these
all sums due to the Govt. are promptly
credited and brought to the account.
39 Financial Advice rendered by Controllers is Originating & Major & Minor Original & RespondingShort Term &
of two types………… Responding Long Term
40 Appropriation Audit is conducted in two Propriety Audit , Central Audit, Local Major Audit-Minor Sanction Audit,
stages. They are ……….. & …….. Regularity Audit Audit Audit Expenditure Audit
41 What does 'BOC' stand for receipt of Brought on charge Better on charge Bring or cancel None of these
stores?
42 For incurring expenditure of public money, Provision of fund Sanction of competent Both A & B None of these
which of the following is required? authority
43 Which of the following is not in order so Bills are in proper Bills are in original Duly signed in Ink Signed by a
far as audit of bills and vouchers are format subordinate 'for'
concerned? an officer.
44 Claims preferred after ------- months are 12 24 36 48
generally treated as time barred.
45 It is to ensure in Internal Audit that all the Performed Transferred Authorised None of these
expenditure and disbursements are
……………, vouched and correctly classified.
46 If the sanctioning authority is vested with Orders of CGDA Orders of the FADS Orders of MoD Standards of
full powers in respect of the particular Financial
class of expenditure, sanction accorded Propriety
under these powers can be challenged by
audit only under the ……………………….
47 The second stage of Appropriation Audit is
called------------- Receipt Audit Expenditure Audit Sanction Audit Regulatory Audit
48 Verification of the competency of the
authority incurring expenditure out of
public money is a part of ____ audit. Expenditure audit Performance audit Concurrent Audit Sanction Audit
49 Provisional Payment Register is reviewed PCDA/CDA JCDA Both A and B None
periodically by ……..
50 Pay Bills of Non Industrial Civilians of Army Respective PCDA/CDA Respective PAO(ORs) PCDA(O) Respective Head
are drawn by the …….. of Office