CDA BANGALORE

DEFENCE AUDIT CODE

1. Statutory audit of Defence Services is carried out by :
a) DGADS b) FADS
c) CGDA d) LAO / RAO

2. All expenditure of public money, which is not authorized by the

regulations or orders requires the sanction of :
a) CDA b) CGDA
c) C & AG d) Govt. of India

3. Audit of sanctions issued by authorities lower than govt. is done by

a) DADS b) C & A G
c) CsDA d)CGDA

4. Audit of Govt. Sanction is done by

a) FADS b) CGA
c) CGDA d) DADS

5. Audit of Reports on Defence Services are issued by

a) MOD b) CGA
c) C& A G d) FADS

6. Which one of the following is not related to statutory audit

a) LTARs b) LTAN
c)Draft Paras d)Objections

7. A Controller can relax audit temporarily in a matter which concerns his

Subordinate office with the prior concurrence of
a) CGDA b)GOI
c) C & AG d)FADS

8. IRLA System of pay accounts is maintained for

a)Officers of Defence Services b ) Defence Civilians
c) PBORs d) Industrial Employees

9. Which one of the following is not subject to pre- audit

a) Store purchase bills b) TA / DA Bills
c) Officer’s pay bills d) Non industrial civilian pay bills of
air force

10. Which one of the following is not subject to post audit

a) Indus Emp pay bills b) Cash assignment
c) IRLA d) Unit allowance claims

11. The Regional Controllers are ex- officio financial advisers to

a) Area Commanders b) Independent Sub – Area Commanders
c) GOC –in – C d) All of the above

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12. Provisional payment is not permissible in want of

a) Rule b) Money
c) Sanction d) Documents

13. Finalization of provisional payments is watched through

a) LPC b) Register
c) PART – II orders d) Correspondence File

14. Powers of provisional payment can be delegated to

a) SAOs b) AAOs
c) AOs d) Gos

15. The audit of Armed Forces List is conducted by :

a) PAOs b) CDA (O)
c) Regional CDA d) Record Offices

16. CDA (O) maintains pay accounts of :

a) Air Force Officers b) Naval Officers
c) Army Officers d) All of the above

17. Commissioned Officer’s IRLAs are closed

a) Monthly b) Quarterly
c) Half Yearly d) Yearly

18. TA / DA advances are watched through:

a) Pay Bills b) Service Books
c) TA Bills d) Audit Cum Demand Register

19. Recovery of dues from PBORs are watched through.

a)Sheet Rolls b) IRLAs
c) Demand Register d) Correspondence file

20. Which one of the following does not provide scope for financial advice
a) Use of Transport b) Hospital Diets / extras
c) Revenue Ledger d) Demand Register

21. Dues against MES Contractors are watched through

a) Contractors Ledger b) IT Register
c) Revenue Ledgers d) Demand Register

22. Specimen signature need not be verified in respect of

a) Bills b) Sanctions
c) CRVs d) Supply Orders

23. Post audit of PBORs IRLAs are done by which section of the PAOs
a) Ledger Section b) Review Group
c) Imprest Section d) CC Section

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24. Civilian’s Pay Bills are audited with reference to

a) LPC s b) Schedules
c) Part – II Orders d) Last Charge

25. Advances paid to PBORs are also reflected in

a) Sheet rolls b) Part – II orders
c) Pay books d) Contingent Bills

26. Which one of the following documents is not prescribed for affording credit
in the IRLA
a) Part - II Orders b) Supply Order
c) contingent Bills d) Payment Authority

27. Correct date of superannuation of an employee is determined based on

entry in
a) Part – II Orders b) LPCs
c) Service Books d) Pay Bills

28. Recovery of dues for advances drawn by civilian employees is watched

through
a) Schedules b) Pay bills
c) Part – II Orders d) Demand Register

29. Dispatch of Stores ex- India requires the prior sanction of

a) MOD b) CGDA
c) Govt. Of India d) FADS

30. Arrears of Pay & Allowance are claimed on

a) Contingent bills b) Pay Bills
c) Supply. Pay Bills d) Requisitions

31. Double payment of leave encashed of retiring employee is avoided by

looking into
a) Register b) Service Book
c) Sanction d) Part – II Order

32. Claims for under or over charges between Railway and Defence should
be preferred within.
a) 3 months b) 6 months
c) One year d) Two years

33. Govt. sanction is required to enter into a contract, the duration of which
exceeds.
a) 2 years b) 3 years
c) 4 years d) 5 years

34. Which one of the following documents is not relevant to ASC Contracts
a) Tenders b) Supply Orders
c) CST d) Part – II Orders

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35. Local audit of MES expenditure is conducted by

a) AAO (GE) b) CDA
c) RAO d) PAO

36. The AAO(GE) is not responsible to maintain

a) Register of MBs b) Construction Account
c) Contractor’s Ledger d) Suspense Register

37. MES Work is not dealt with by

a) Stores Section b) E Section
c) AAO (GE) d) RAO

38. Which section of the controller’s office does the work connected with local
audit wok of MES
a) FA Section b) T Section
c) E Section d) Stores Section

39. Who provides funds to field cashiers

a) PAO b) CDA (O)
c) Regional CDA d) CGDA

40. Field cashier renders cash accounts to CDA(O)

a) Daily b) Weekly
c)Monthly d) Yearly.

41. Field Imprests are sanctioned by

a)PAOs b) CDA
c) Formation Command d) Army HQrs.

42. Audit of Daily Cash Accounts rendered by Field Cashier is done by

a) PAOs b) Regional CDA
c) LAO d) CDA (O)

43. Funds required to Field Imprest Holders are given by:

a) Pay Section b) Stores Section
c) M Section d) PAO

44. Field Imprest Accounts are submitted by Imprest holders to

a) LAO b) PAO
c) M Section d) Army HQrs.

45. Frequency of surprise checks prescribed on field imprest accounts is

a) Monthly b) Quarterly
c) Half Yearly d) Yearly

46. Pension Audit Cards are maintained by

a) DPDOs b) Banks
c) Pensioners d) PCDA (P)

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47. MFAI Reports are rendered to FA Section

a) Monthly b) Quarterly
c) Half yearly d) Yearly

48. MFAI Reports are addressed to

a) FADS b) Command HQrs
c) CGDA d) MOD

49. Who is responsible for preparation of appropriation accounts of Defence

Services
a) FADS b) MOD
c) CDA d) CGDA

50. Who furnishes Annual Audit Certificate on Defence Services.

a) CGDA b) DADS
c) FADS d) CGA

Key to answers (Defence Audit Code)

1. – a 11. – d 21. – a 31. – b 41. - c

2. – d 12. – a 22. – c 32. – b 42.- d
3. – c 13. – b 23. – b 33. – b 43. - c
4. – d 14. – d 24. – d 34. – d 44.- b
5. – c 15. – b 25. – c 35. – c 45.- b
6. – d 16. – c 26. – b 36. - b 46.- d
7. – a 17. – a 27. – c 37. –a 47.- b
8. – c 18. – d 28. – d 38. – a 48.- b
9. – d 19. – b 29. – c 39. – b 49.- a
10. – d 20. – d 30. – c 40. – a 50.- a