DISTANCE EDUCATION
M.B.A. DEGREE EXAMINATION, DECEMBER 2017.
Fourth Semester
CORPORATE AUDIT AND COMPLIANCE MANAGEMENT
(2013 2014 Academic Year and 2014 Calendar Year
Onwards)
Time Three hours Maximum 100 marks
SECTION A — X 8 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. Write a note on auditing standards.
2. What is the significance of corporate compliance
management?
3. What is the need for secretarial audit?
4. What is the need of compliance certificate for smaller
companies?
5. Enumerate the disclosures to be made in the offer
document.
6. What do you understand by the term, 'self-regulations'
related to compliance certificate?
7. What is an audit plan?
8. What are the objectives of internal control?
Sub. Code
44
DE-3344
2
Sp 6
SECTION B — × 15 60 marks)
Answer any FOUR questions.
All questions carry equal marks.
9. Discuss the system of internal check to be followed in the
cases of sales and purchases.
10. Explain the due diligence compliances during
certification of compliance in respect of buy back of
securities.
11. Describe the aspects that are required to be checked
while conducting share transfer audit.
12. State the check list to issue compliance certificate for
General Meetings.
13. Write a check list of appraisal of documents on major IPO
compliances relating to the issue of prospectus.
14. What the major compliances as per the listing agreement
with regard to refund orders?
15. Discuss the measures to enhance audit quality.