454

MCOM-09
December - Examination 2017
MCOM (Final) Examination
Cost & Management Audit
Paper - MCOM-09
Time : 3 Hours ] [ Max. Marks :- 80

Note: The question paper is divided into three sections A, B and C.

Write answers as per the given instructions.
{ZX}e : ¶h àíZ nÌ "A', "~' Am¡a "g' VrZ IÊS>m| ‘| {d^m{OV h¡& à˶oH$
IÊS> Ho$ {ZX}emZwgma àíZm| Ho$ CÎma Xr{OE&
Section - A 8 × 2 = 16
(Very Short Answer Questions)
Note: Answer all questions. As per the nature of the question
delimit your answer in one word, one sentence or maximum
up to 30 words. Each question carries 2 marks.

IÊS> - "A'
(A{V bKw CÎmar¶ àíZ)
{ZX}e : g^r àíZm| Ho$ CÎma Xr{OE& Amn AnZo CÎma H$mo àíZmZwgma EH$ eãX,
EH$ dm³¶ ¶m A{YH$V‘ 30 eãXm| ‘| n[agr{‘V H$s{OE& à˶oH$ àíZ
2 A§H$m| H$m h¡&
1) (i) What is Internal Control?
Am§ÝV[aH$ {Z¶§ÌU ³¶m h¡?
MCOM-09 / 600 / 4 (1) (P.T.O.)
 454
(ii) What is Re-order level?
nwZ© AmXoe ñVa ³¶m h¡?
(iii) What do you mean by 'Routing' in production control
technique.
""CËnmXZ {Z¶§ÌU VH$ZrH$ ‘| ‘mJ© {ZYm©aU'' go Amn ³¶m g‘PVo
h¢?
(iv) What do you mean by "Results Audit" in Personnel Audit?
godrdJr©¶ A§Ho$jU ‘| ""n[aUm‘ A§Ho$jU'' go Amn ³¶m g‘PVo h¢?
(v) Write the definition of Marketing Audit.
{dnUZ A§Ho$jU H$s n[a^mfm {b{IE&
(vi) What do you mean by administrative decision?
àemg{ZH$ {ZU©¶ go Amn ³¶m g‘PVo h¢?
(vii) What do you mean by Management audit?
à~ÝY A§Ho$jU go Amn ³¶m g‘PVo h¢?
(viii) What is post location Audit?
ñWmnZm Ho$ ~mX A§Ho$jU ³¶m h¡?
Section - B 4 × 8 = 32
(Short Answer Questions)
Note: Answer any four questions. Each answer should not
exceed 200 words. Each question carries 8 marks.

(IÊS> - ~)
(bKw CÎmar¶ àíZ)
{ZX}e : {H$Ýht Mma àíZm| Ho$ CÎma Xr{OE& Amn AnZo CÎma H$mo A{YH$V‘
200 eãXm| ‘| n[agr{‘V H$s{OE& à˶oH$ àíZ 8 A§H$m| H$m h¡&
MCOM-09 / 600 / 4 (2) (Contd.)
 454
2) Differentiate between statutory financial audit and
management audit.
d¡Ym{ZH$ {dÎmr¶ A§Ho$jU d à~ÝY A§Ho$jU ‘| AÝVa ~VmBE&
3) "A Bank Audit is known as Balance Sheet Audit". Explain.
""EH$ ~¢H$ A§Ho$jU EH$ {MÇ>m A§Ho$jU Ho$ Zm‘ go OmZm OmVm h¡""? dU©Z
H$s{O¶o&
4) How you will review motion, time and fatigue study?
Amn J{V, g‘¶ VWm WH$mZ Aܶ¶Z H$s g‘rjm {H$g àH$ma H$a|Jo?
5) How are auditors appointed in Government Companies?
gaH$mar H$ån{Z¶m| Ho$ A§Ho$jH$ H$s {Z¶w{º$ {H$g àH$ma hmoVr h¡?
6) Give special points which you will bear in mind in conducting
the audit of a consumers cooperative store.
Amn EH$ Cn^moº$m ghH$mar ^§S>ma H$m A§Ho$jU H$aVo g‘¶ {H$Z-{H$Z
~mVm| H$m ܶmZ aI|J|?
7) Explain non-quantified methods of social audit.
gm‘m{OH$ A§Ho$jU H$s J¡a g§»¶mË‘H$ {d{Y¶m| H$mo g‘PmB¶o&
8) How will you review the decision making process?
Amn {ZU©¶ boZo H$s à{H«$¶m H$s g‘rjm {H$g àH$ma H$a|Jo?
9) What points should be kept in mind while preparing management
audit programme?
à~ÝY A§Ho$jU H$m¶©H«$‘ ~ZmVo g‘¶ {H$Z-{H$Z ~mVm| H$m ܶmZ aI|Jo?

MCOM-09 / 600 / 4 (3) (P.T.O.)

 454

Section - C 2 × 16 = 32
(Long Answer Questions)
Note: Answer any two questions. You have to delimit your each
answer maximum up to 500 words. Each question carries
16 marks.
(IÊS> - g)
(XrK© CÎmar¶ àíZ)
{ZX}e : {H$Ýht Xmo àíZm| Ho$ CÎma Xr{OE& Amn H$mo AnZo CÎma H$mo A{YH$V‘
500 eãXm| ‘| n[agr{‘V H$aZm h¡& à˶oH$ àíZ 16 A§H$m| H$m h¡&
10) What details are required to be maintained in respect of
materials and labour according to cost Accounting Records
Rules?
n[a춶 boIm§H$Z A{^boI {Z¶‘m| Ho$ AZwgma gm‘J«r d l‘ Ho$ gå~ÝY ‘|
³¶m {ddaU aIm OmZm A{Zdm¶© h¡?
11) What are the requirements of Cost Audit (Report) rules with
respect to raw material.
H$ÀMo ‘mb Ho$ gå~ÝY ‘| n[a춶 A§Ho$jU ([anmoQ>©) {Z¶‘m| H$s Amdí¶H$Vm
~VmB¶o&
12) Describe duties auditors appointed in government companies.
gaH$mar H$ån{Z¶m| Ho$ A§Ho$jH$ Ho$ H$V©ì¶m| H$mo g‘PmB¶o&
13) Explain the different techniques of Management audit.
à~ÝY A§Ho$jU H$s [d{^Þ VH$ZrH$m| H$mo ñnï> H$s{OE&

MCOM-09 / 600 / 4 (4)