SEAT No.._ _ _ _ No. of Printed Pa,., oa.

[ l ':f-J. SARDAR PATE L UNIVERSITY

M.CO M. (First Semester) Examination (CJJCS)
MANA GEME NT CONT ROL SYSTEM -1- J>U0IECOM21

'f'hm.•: 2:00 pm lo 4:00 pm

Date: 26-02-2021 __ Totnl M11rk": 70
·~-- --·
Notes: Figures to the right indicates full nuu·ks of tho <tUcHtlo1111,
SECTION - 1
(IH)
Q.1 Define MCS. Explain its process with illustnilions,
OR
Q.I (a) A department of AVD Co. Ltd. attains sales of Rs. 4, 00,000 at 60'¼, of' its (1 2)
normal capacity. Its expenses are given below:
Particul nrs I ( fh.)

Admin istration Costs:

Office salaries 45,000
General expenses 2% of 1-;alcs
Depreciation I•
1750
Rent and rates 4375
Selling Costs:
Salaries
8% of sulc!-.
Travelling expenses
2% of sales
I '½,of su~
Sales (office]
l % of sales
General expenses
Distribution Costs: -
7500
Wages 1% of sales
Rent 4% of sales
Other ex_£enses
Office salaries, depreciation, rent and rates and wages are fixed.
Draw up flexible budget, operating at 80%, 90%, and JOO% of normal capacity.

(6)
Q.I (b) Writ; a short note on requisites of good report.
( 17)
What is computer? Explain role of computer in accounting1
Q.2
OR
(17)
Q.2 Write short notes on:
l. Auditing problems in EDP
2. Data and information d ess1·ng
3. Methods of computer ata proc ..

1
 SECTION-II
Q.., St~t~ th~ methods of performance appraisal and explain its factors in detail (18)
"ith illustrations
OR
Q.., n~:tinc- R~sponsibility Accounting and explain its responsibility centers in (18)
dl'tail.

Q.4 \Vhat is management audit? Explain its importance and problems. (17)

OR
Q.4
State the objectives of management audit and discuss its scope in detail. (17)
 ExAM SEAT NO .._ _ _ NO. OF PRINTED PAGES: C) j_
SARDAR PATEL UNIVERSITY
[31] M. COM. (CBCS) (SEMESTER-I)
THURSDAY, 25™ FEBRUARY•'2021
02:00 P.M. TO 04:00 P.M.
COURSE TITLE: E ·COMMERCE-I

CODE No. : PB0 1 ACOM22 MAXIMUM MARKS: 70

Note: Figures to the right hand side indicates marks of the question.

SECTION-1
[Q.1] Define e-commerce. Explain impact of e-commerce on accounting & [18]
taxation with suitable example.
OR
[Q.1) fa,.'J)lain various benefits and limitation of e-commerce with example. [18]
[Q.2] Write a short note on Plastic Cards for electronic payment. [17]
OR
[Q.2] Write a short note on Fund Transfer through NEFT & RTGS. [17] -
!
SECTION-2 .....
' [Q.3] Discuss online travel services with suitable example. (18]
OR
[Q.3] Explain e-banking and its operation with suitable example. (18]
[Q.4) Write a short note on characteristics of e-business. [17]
OR

[Q.4) Differentiate between e-commerce v/s e-business. (17]

 ,, ,
SEAT No.,_ __
r;, ('/ 7 SAR DAR PATflL UNIVr.ns11140. of Prlnfo,J PtAr,0,1: 1
LL--zs....J V/\LLAllll VIDY /\N/\Cl/\11 '1811170
M. COM, (COCS) I XAMINArlON
SGMl:STCR • I
COURS ETITLE: Cost and Management Accounting 1 COIJI: NO, I JIH01 CCI JI 11n
DATE : 24.02.2021
lot:-,1 t/liuh f/(J
Time : 2.00pm to 4.00pm
Note : (1) Figures to the right Indicate lull niatks. of uocI1~WJl,tIon
(2) AII working notes are part of the answer .

E I' t d SECTION • I {1 IJ
Ql n is an explain methods and techniques of costing,
OR
Qlfa] ;r~m ~he following inform ation for the month of January, prepare a Co1>t Shm:.1 to 1A',ow th<: {101
tion, (d) ToU¾I Co-,t,
0
owing components: (a) Prime Cost, (b) Factory Cost, (c) Co~t of Produc
Directrriaterfal S7 060
Dir 2}g60!JO
F · tes ....::1.
s 5"0
P ntenance 1,000
p :f,!5"0
F --,-,~ ..-- +-- -~~
t--;;:-- ,- - ' - - - - - '=<-,-~:! ...,.;..=
~~ ioo
I

r,soo
1--a~-.---- .-~ ---- --./ ----zoo-

ent
S en s sa arres
S room rent
Sa es
[07]
Ql[b] Discuss Installation of Cost Accounting.

ing about 50,000 units [14]

Q2[a] R B & Company is presently operating at 50% practical capacity produc
receive d an offer from overseas
annually of a patented electronic component. R B recently
R B has not previously sold
market to sell 30,000 components at Rs. 6.00 per unit, FOB RB' plant.
80,000 units of output is as
components i~ this market. Budgeted production cost for 50,000 arid
follows:
-
Units 50,000 80,000
Rs. Rs.
Cost:
75,000 1,20,000
Dire¢ material
75,000 1,20,00 0
Direct labour ---
2,00,000 0
2,60,00- -
Factory overheads
3,50,000 5,00,000
7.00 6.25
Cost per Unit ·--
Page 1 of 3
 e acceptedeven If It results In a loss of Rs
ou Id b
The sales manqer thlnks the order shbulld ' 1·00 Per
up future mark et. The pro duction manager·does
unit, beeluse he feels the sales m1martly because the
order would show a loss of Rs. o.25 11ot
wish to have the order accepted P age unit cost. The
cost accountant has made a q Pier
unit when comPuted on the
comp
new aver
the order wlll actua
fl y
lly Increase pro t. ou are required tu ck
utation indicating that acceptIng .
o.
d the drop In cost
1. Explain what apparendtly c,ausel creased from SOfrom Rs. 7.00 per unit to Rs. 6.25 Peru .
000 to 80,000 units. Show suppo/1t
when budgeted pro uct on n '
computations. ing

2. Should the order be accepted?

"Marg.inal costing rewa rds sales whereas absorption costing rewards production." Comment.
[04]
OR
Ql(a) Compare marginal and differential costing
Ql[b] The data belowreIated to Ajanta Electronics Ltd

-
which makes and sells wall clocks: [08]
March April [10]
(Units) (Units)
Sales
5,000 10,000
Production
10,000 s,ooo
Rs.
Selling Price per unit Rs.
200 200
Variable production cost per unit
100 100
Fixed production incurred
2,00,000 2,00,000
Fixed production overhead cost per unit,. being the
pre- 20
determined overhead absorption rate 20
Selling and distribution and administration cost (all fixed)
· 1,00,000
You are required to present comparative profit statem 1,00,000
ents for each month using:
"\. Absorption Costing; 2. Marginal Costing \
Explain the reasons for the difference in the profit under
the two systems.
SECTION-II
Q3 Discuss the concept, advantages and limitations of Activi
ty Based Costing. How it is different from [18]
Traditional Costing method?
OR
Q3 Marutinandan Ltd manufactures components for RAM.
three of their key components: The following information is available for [18]
.,articulars
A B C
Per Unit (Rs.) Per Unit (Rs.)
Direct Material Per Unit (Rs.)
100 80
Direct Labour 70
60 70
!Other Information: 60
Budgeted Annual
Production(Unlts) 1,00,000
Batch Size(Units) 1,00,000 50,000
100
so 25

Page 2 of3
 Order Per Batch
2
set-ups per batch 1
3 1
g Time Per Unit 4
6
s) 2 3
3
are the cost pools identified. Their budgeted costs f th .
h 2021 are as f oII ows. . or e Year ending 31st
' Machine set-ups costs
Processing Rs.1,so,000
Rs.80,000
Purchasing of materials
.. Rs.70,000
and out cost per unit of all products using Act1v1ty Based Costing and also suggest the
Hing price of each product tQ earn 10% profit on Cost Price.

hat is Cost Audit? Explain various types of cost audit and discuss its o.dvantages and Limitations
brief. [17]
OR
•ifferentiate between: (1) Cost Audit and Financial Audit, (2) Cost Audit Report and Financial 117]
. R ort and also discuss 'Cost Aud'1t .in Ind'1a' .
ud1t ep ****
 I,

SEAT No. _ _ _ No, of Ptlnt:&d Pagas: 02.

SARDAR PATl~L l1N\Vlt~ RS1TY
M.COl\il. (Fh·st SN1H\Stl\l') l~xnminnHon (C'llCS)
MANAGE'MICNT CONTROL SYSTltM -1- Pll0ll~C'Ol\l2l
l'hm1 : 2:00 tHn to -4.:00 pm
Dntl': 2(l-02- 2021 _ _ _ l'otnl l\lnrks: 70
-
Notes: Figuns to thl\ rl~ht hulkuks t\,ll nuu·ks of tlu1 qul'stlons.
SIU'Tl ON - l
(lS)
Q.l Dcfin~ MCS. Fxplnin its proCl'SS with illustrntions.
OR
its tl2)
A deportment of AYD Co. Ltd. nttnins snks ot' Rs. -~. 00.000 nt <,0° 1\
l)!'
Q.1 (a)
normnl cnpncity. lts cxp~nscs nrc given bdow :
\lnl'Ocnlnrs __ __ __ _l (lh.)

Administrntion Costs :
OfI1ce solnries 45,000
Gcnernl expenses
D~·eciation 3750
4375
Rent and rates
Selling Costs: -- -- -- -- -- -- -- -
Salaries 8° (\ ~)f snks
'.H' o Of S:1h.'S
Travelling_ expenses -------------➔
Sales office
General ex )enses
--__ --__
--__ --__
--__
--__ -- !
_._
1°o of snks
1°-o nf snks

--------------!~~:)~f
Distribution Costs:

::te s
snks
Other expenses 4\1 (\ ot' suks

Office salaries, depreciation, rent nnd rntcs nnd wngL'S Hl'L' fixed.
Draw up fl exible budget, operating ol 80%, 90%, nnd I00°,o nr mmnnl cnpad
t).

Q.J (b) Write a short note on requisites or good report.

Q.2 What is computer? Explain role or computer in Hl'Cnunting.
OR
Q.2 Write short notes on:
l. Auditing problems in EDP
2. Data and information
3. Methods of comput0r dnta processing
 SECTION-II
Q.3 State the 1nethods of perfonnance appraisal and explain its factors in detail (18)
with illustrations
OR
Q.3 Define Responsibility Accounting and explain its responsibility centers in (18)
detail.

Q.4 What is management audit? Explain its importance and problems. (17)

OR
Q.4 State the objectives of management-audit and discuss its scope in detail. (17
 No. of printed pages: 01
['t3j
SARDARPATEl UNIVERSITY
lVI.Co1u. (First Semester) (NC) / (2022-23) (April - 2023) Examination :::;
~,
Dntc: 12-04-2023, Time: 10.00 nm to 1.00 pm .
PB0lCCOMSl: STRATEGIC BUSINESS MANAGEMENT-I
Total marks: 70
Note: 1. Figures to the right indicnte full marks.
~- Write answer of both sections separntely in same Answer sheet.

SECTION-I
Q.1 \Vhat is management? Give concept of management. Explain in detail why [17]
management is so important for an organisation.
OR
Q.1 Write a note on [17]
1. Types of decisions
2. Principles of decision making

Q.2 Write a note on [18]

1. Areas of MIS
2. Importance of MIS
OR
Q.2 Write a note on [18]
1. Causes of poor MIS
2. Process of MIS

SECTION-II
Q.3 Write a note on [17]
1. Functional level conflict
2. Interpersonal level conflict

"' OR
Q.3 Define coordination. Write a note on Need for Coordination.
[17]
Q.4 Define change. Explain the Forces/Factors of organisational change with examples.
[18]
OR
Q.4 Write a note on
[18]
1. Process Change
2. Type of OD techniques

. . .. K
 __ L
SEAT NO:
--- NO. OF PRINTED P A G E
S _Q

SARDAR PATEL UNIVERSITY

MESTER)
M.COM. (CBCS) (FIRST SE
2023
SATURDAY, 15TH APRIL
.
10.00. A.M. TO 01.00 P.M
ENVIRONMENT-I
COURSE TITLE: BUSINESS
(NEW COURSE)
IV1AXJMUM MARKS: 70
52
COURSE CODE: PB01CCOM
ESTIONS.
ES TO THE RIGH T INDICATE MARKS OF THE QU
1. FIGUR
EQUAL MARKS.
2. EACH SECTION CARRY
SECTION-I {18)
te rn al Factors af fe ct in g

-
ribe va rio us In
onment. Desc
Q.1. Define Business Envir
th e Business Decisions.
OR {18)
d Bu sines s En vir on m ent. Which External
t of Business an
Q.1. Clarify th e Concep s?
ctors has an in flu en ce on th e Business Decision
Fa
(17)
RBI.
e a De ta ile d No te on th e M on et ar y Policy of
Q.2. W rit
OR (17)
2013. (STIP
e Sc ience , Te ch no log y and In no va tio n Policy,
Q.2. W rit e a Note on th
20 13 )

SECTION-II (18)
scuss di ffe re nt Forms of Privatization.
g of Privatization. Di
Q.3. Give th e Meanin OR
s of (18)
Bu siness? W rit e a No te on th e Strategie
zation of
Q.3. W ha t is Globali

' Q.4.
Globalization.

Define So cial Re sp on sib ilit y of Business. W rit e a No te

OR
86
Social Au di t.

in pr ot ec tin g th e Rights
(17)

(17)
Pr ot ec tio n Ac t, 19
nsumer
Q.4. Discuss th e Role of Co
of Consumers.

--x-- I
 GE S: 01
No , OF PR INT ED PA
EX AM SE AT NO. ---- UNIVERSITY
SARDAR PATEL .]
OM. (C B C S ) (S EMESTER-1)-[N.C
M. C
RIL· 20 23
AP
THURSDAY, 20TH
0 P.M.
1O:OO A.M. TOO 1:0
C O M M ER C E• I
COURSE TITLE: E· 70
KS :
M AX IM UM M AR
CO DE No. : PBO
1A C O M 52
of the question.
gures to the right hand side indicates full marks
Note: Fi

SECTION-1 [181
, accounting and
pa ct of e-c om m erce on human resource
the im
[Q.1] Explain
example.
taxation with suitable
I) OR [18J
detail.
bene fits an d limitations of e-commerce in [17]
jectives,
[Q.1] Discuss ob ad va ntages and disadvantages of
all
astic card s? Ex plain
[Q.2] What are pl
plastic cards in detail.
OR [17]
:
[Q.2] Write a note on
[A] NEFT [BJ RIG
S
SECTION-2
their merits [18]
ently wo rk ing onlin e travel serv ices with
o pres
[Q.3] Explain any tw
and demerits.
OR
their merits (18]
en tly wo rk ing on lin e career services with
pr es
[Q.3] Discuss any two
and demerits. requirement [17]
t) t of e- bu sines s. Ex plain the e-business
[Q.4] Explain the concep
with suitable example.
OR
[17]
:
[Q.4] Write a note on
tion of e-business
[A] Benefits and limita
es
[B] E- business strategi

Page 1
 SARDAR p N,,, "' J>/'11Jfi:d JiHf'l:!J: I
::r-o J - ATEL 'UNIVHHSITY ,
,{, 71/i;,
Master of Commcrc (S 4f/,~f!11
c • cmcsli)r r•Nl:J J!xmnluallon /4()2;J 1; (:;Jj
P8O1ECO M51 : Ma nagcmcn t Control Syi;Wm 1 711
'" I),

Date: 21-/01-/2023 (Monday) 'J'()faf Marks: 70

Time: 10:00 J\M TO 1:00 PM
NOTE: Figure lo the rlgh l i11dlcr11es full marks of tfw q11,Jt11fo1n,

SECTION· f
Q· 1 Shri Pavansut LLd. has furnished data to prcparc1 {lcxJblc budfr,<:tfJ for th~ (1fJJ
production of 4000 unilc; ;111d 7!i00 unll11 Indicating variable cow;, fir.<:d
cosLs and Lota! costs along with clement wise cost per unit f3udgewd
units and data for the same Is as follows:
output is 10,000
-
Sr No. Particulars
..-
PcrlJnltlf<sJ
-
-
• 1
2
3
4
-
Direct Material
Direct Labour
Fixed Production Overhead
Variable Production Overhead
- 50 95

05
40
•

5 Administration Overheads (Pixed) 05

6 Selling Overhead (10% Fixed) 10
7 Distribution overhead (80% Variable) 15
OR
Q-1 A) Define Reporting and write a detailed note on requisites of an ideal (18)
report along with steps involved in preparing a good report.
B) Explain the concept of Management Control System and discuss its
process in brief.
Q-2 What is 'Audit'? Discuss Role of Computer in .Accounting and Auditing (17)
Problems with E.D.P. Records.
OR

• Q- 2 Briefly discuss:
i) Meaning of Computer, Data - Information and Data Processing
ii) Methods and types of Computer Data Pr-ocessing
SECTION - II
(17)

Q-3 Explain the various techniques of Performance Appraisals with suitable (18)
examples in detail.
,OR
Q-3 Discuss the concept of 'Responsibility Accounting' and Cost Allocation in (18)
Responsibility Accounting.
Q-4 Define Management Audit and discuss its significance and problems. (17)
OR
Q-4 Discuss the basic premises of 'Management Audit' along with its various (17)
aspects and its various objectives .

..-'j- ...-
SEAT NO:_ __ NO. OF PRINTED PAGES_OJ....
__

SARDAR PATEL UNIVERSITY

M.COM. (CBCS) (FIRST SEMESTER)
SATURDAY, 15TH APRIL 2023
10.00. A.M. TO 01.00 P.M.
COURSE TITLE: BUSINESS ENVIRONMENT-I
(NEW COURSE)
COURSE CODE: PB01CCOMS2 MAXIMUM MARKS: 70

1. FIGURES TO THE RIGHT INDICATE MARKS OF THE QUESTIONS.

2. EACH SECTION CARRY EQUAL MARKS.

SECTION-I
Q.1. Define Business Environment. Describe various Internal Factors affecting (18)
the Business Decisions.
OR
Q.1. Clarify the Concept of Business and Business Environment. Which External (18)
Factors has an influence on the Business Decisions?

Q.2. Write a Detailed Note on the Monetary Policy of RBI. (17)

OR
Q.2. Write a Note on the Science, Technology and Innovation Policy, 2013. (STIP (17)
2013)

SECTION-II
Q.3. Give the Meaning of Privatization. Discuss different Forms of Privatization. (18)
OR
Q.3. What is Globalization of Business? Write a Note on the Strategies of {18)
Globalization.

Q.4. Define Social Responsibility of Business. Write a Note Social Audit. (17)
OR
Q.4. Discuss the Role of Consumer Protection Act, 1986 in protectin g the Rights (17)
of Consumers.
\\ ,r
NO, OF PRINTED PAGES: 01

EXAM SEAT NO.,_ _ _ SARDAR PATEL UNIVER SITY .

c,~1 M. COM, (CBCS) (SEMESTER-I)
TUESDAY, 15TH NOVEMBE R-2022
10:00A.M, TO 01 :00 P.M.
COURSE TITLE: E -COMME RCE·I

CODE No. : PBO 1ACOM52

MAXIMUM MARKS: 70

Note: Figures to the right hand side indicates marks of the question.

SECTION-1
[Q.1] Write a short note on : [181
[I] Benefits and limitation of e-commerce
! [2]Impact of e-commerce on Banking and Marketing ---
OR
[Q.1] What is e-commerce? Discuss the driving force of e-commerce with (18]
suitable example.
[Q.2] What is e-payment? Discuss the fund transfer through NEFT, RTGS (17)
and Credit Card with suitable example.
OR
[Q.2] Explain various plastic cards with their benefits and limitation with [17)
suitable example.
SECTION-2
[Q.3] What is an online service? Discuss the online career services with the (18)
use of suitable example.
OR
[Q.3] Explain e-banking services and its operation with example.
[181
fQ.4] Explain various e-business strategies and business models
with I171
suitable example.
OR .
IQ.41 Define e-busine~s. Discuss e-business characteristics and benefits in
[17)
detail.

1
 1--

C4+]
St:.A f 1.u.
---- .No. of Printed Pages· Ci.. -
SARDAR PATEL UNIVERSITY
VALLABH VIDYANAGAR 388 120
November 2022
M.COM. Semester I

COlJRSE TITLE: Management Control System- I CODE NO.: PB0lECOMSl

D.ATE : -17-11-2022 ,lt\~QSd~ Total Marks :70

Time 10:00 Af,,,1 to 1:00 PM
Note : Figures to the right indicate full marks of each question.

SECTION- I
QI ~at is Reporting? Discuss in detail requisites of an ideal report and write steps [ 18]
mvolved in reporting.
OR
QI (a) Define Management Control System and discuss Management Control Process. [ 1OJ
QI (b) Write a short note on Budgeting. [08]

Q2(a) Discuss methods of Computer Data Processing. [12]

Q2(b) Discuss: Computer, Data - Information and Data Processing. [05]
OR
Q2 Write a detailed note on: [17]
I. Auditing Problems in E.D.P Records
2. Role of Computer in Accounting

SECTION - JI
Q.3 Define Responsibility Accounting and discuss Cost allocation in Responsibility [18]
Accounting and Types of Responsibility Centres.
OR
Q.3 Define Performance Appraisal and state its techniques and factors, Discuss any [18]
three modern and any three traditional methods in detail.

Q.4 Clarify the concept of Management Audit. What are its objectives? Discuss its [17] ·
various aspects.
OR
[17]
Q.4 Discuss Significance, Scope and Problems ofM~agement Audit

----?f--.- - - -
 8ffl\T Nl1.,__._ No. of Prl11tod Pag 11 : r, 2
I ,, SAIU>AI~ l'A'l 'lt} L IINIVl!\IUH'l'Y
l 1 ~f ~l ,( 0~1 . (111lt•Hi ~fo1m1t1h11•) 11\1t11ml1111Hou (< '11( '1-l)
1

1 1 1 1
~IANA<H~~ll~N l CON'l HOL 1-1\'N' l'lr, M .. 1, PIIOI 11\<'OM21

'l'hu111 l1 00 11111 lo 4:00 JIIU

llnM Jt1<0J, .'O' I 'J'otul M11l'l~H: 70
N11h1~1 11'1"1\l'N~ to 1ln1 l'l"hl l111lh111h1Hl~tll u1111•1l~ ol' Orn c1m111tlo1111.
H11:<1TH >N • I
I)\111m1 ~ ll 1~ , 11}.plnlu ltH p1•11lll1H11 wllh lll111111·111!01rn, (1H)

01{
(,,), I lll) \ dl1p11rtnwnt nl' ,\ Vil l'o, Lid. 111111111H HtlloH ol' Its, ,1, 00,000 at r,OIJ/41 of' it H (12)
t\\irnml l'llJHll'lty. lt H t1~qM\HOH lll't' l\lW11 htilow:
Pu1·ikuln1°N = ~ - - - - -,, _[,___,_ (lh.)
,\,hulnlstt'l\tton l 'osts1
()tn, snlnrh.1s
1~ 45,000
~ kll\lll't\l ,'X\ll1\lHl1H 2°11, of' su h.:s
I p1wln1h1n
)l1 1750
l{l 1\t @d rnt1.1s
1 4375
~·Mll11µ l 'mils:
~11lmk1s 8% ol'sulus
l't-nwlli11g l'~IMISl'S 2% of' Sttll!S
~nks ~t1l1k1.•) 1% of sulcs
l 1, ,wrn l ,1x1wns~s
1 1% of' snl1.:s
ntsh'lhutlou ( 'osls:
WngL s 1 7500
Rl'll( 1% ofsuks
Otlwr t'XlM\S1. s 1 4% of'::mlcs
onk1.' snlnl'ks. d0pr0dulkm. r0nt und rnlcs nnd wngcs fll'L' fixed .
nrn\\ up lfoxihk1 budp,01, opornting ul 80%, 90%, und l 00% of normul cupncily.

Q. l (b) Writi.' 11 short nntL' lm rrquisit~s or good report. (6)

Q.2 Wlrnt is l'l)tllplllt.'r'l l1xplnin rnk ol' l.'Omputcr in u~cm111ling. ( l 7)

OR
(17)
Q.J. Write shorl notes on:
I. Auditing problems in EDP
2. Dntn nnd int'onnotion
3. Md hods or eomputcr dotn processing

1
 SECTION-II
Q.3 State the methods of performance appraisal and explain its factors in detail (18)
"ith illustrations
OR
Q.3 Define Responsibility Accounting and explain its responsibility centers in (18)
detail.

(17)
Q.4 What is management audit? Explain its importance and problems.
OR
Q.4 State the objectives of management.audit and discuss its scope in detail. (17)